{"id":27459,"date":"2022-06-26T18:01:09","date_gmt":"2022-06-26T12:31:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-east-coast-imports-and-exports-2021-91-itr-6-sn-vishakhatrib\/"},"modified":"2022-06-26T18:01:09","modified_gmt":"2022-06-26T12:31:09","slug":"dcit-v-east-coast-imports-and-exports-2021-91-itr-6-sn-vishakhatrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-east-coast-imports-and-exports-2021-91-itr-6-sn-vishakhatrib\/","title":{"rendered":"DCIT v. East Coast Imports and Exports (2021) 91 ITR 6 (SN) (Vishakha)(Trib.)"},"content":{"rendered":"<p>Held that the assessee did not earn any exempt income during the year under consideration. In the absence of exempt income, there was no case for making disallowance under section 14A of the Act. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-No  exempt income during year-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-27459","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-78T","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27459","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=27459"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27459\/revisions"}],"predecessor-version":[{"id":27460,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27459\/revisions\/27460"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}