{"id":25564,"date":"2022-03-17T13:05:09","date_gmt":"2022-03-17T07:35:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-trinetra-super-retail-pvt-ltd-2021-88-itr-116-210-ttj-350-mum-trib-golf-view-homes-ltd-v-acit-2021-88-itr-423-212-ttj-472-207-dtr-199-bang-trib\/"},"modified":"2022-03-17T13:05:09","modified_gmt":"2022-03-17T07:35:09","slug":"dy-cit-v-trinetra-super-retail-pvt-ltd-2021-88-itr-116-210-ttj-350-mum-trib-golf-view-homes-ltd-v-acit-2021-88-itr-423-212-ttj-472-207-dtr-199-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-trinetra-super-retail-pvt-ltd-2021-88-itr-116-210-ttj-350-mum-trib-golf-view-homes-ltd-v-acit-2021-88-itr-423-212-ttj-472-207-dtr-199-bang-trib\/","title":{"rendered":"Dy. CIT v. Trinetra Super Retail Pvt. Ltd. (2021) 88 ITR 116 \/ 210 TTJ 350 (Mum.)(Trib.) Golf View Homes Ltd. v. ACIT (2021) 88 ITR 423 \/ 212 TTJ 472 \/ 207 DTR 199 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held, that since the assessee had not earned any exempt income during the year under consideration addition could not be made under section\u00a014A\u00a0of the Act. (AY.2009-10 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Not earned any exempt income-No disallowance can be made. [R. 8D]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-25564","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Ek","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25564","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=25564"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25564\/revisions"}],"predecessor-version":[{"id":25565,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25564\/revisions\/25565"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}