{"id":26500,"date":"2022-04-20T17:40:15","date_gmt":"2022-04-20T12:10:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-delhi-international-airport-pvt-ltd-2022-440-itr-594-karn-hc\/"},"modified":"2022-04-20T17:40:15","modified_gmt":"2022-04-20T12:10:15","slug":"pcit-v-delhi-international-airport-pvt-ltd-2022-440-itr-594-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-delhi-international-airport-pvt-ltd-2022-440-itr-594-karn-hc\/","title":{"rendered":"PCIT v. Delhi International Airport Pvt. Ltd. (2022) 440 ITR 594 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that when there is no exempt income earned during the year, no disallowance can be made.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-No 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-26500","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Tq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26500","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=26500"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26500\/revisions"}],"predecessor-version":[{"id":26501,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26500\/revisions\/26501"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}