{"id":28679,"date":"2022-07-25T17:00:26","date_gmt":"2022-07-25T11:30:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-godawari-power-ispat-ltd-2022-193-itd-869-raipurtrib\/"},"modified":"2022-07-25T17:00:26","modified_gmt":"2022-07-25T11:30:26","slug":"dcit-v-godawari-power-ispat-ltd-2022-193-itd-869-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-godawari-power-ispat-ltd-2022-193-itd-869-raipurtrib\/","title":{"rendered":"DCIT v. Godawari Power &#038; Ispat Ltd. (2022) 193 ITD 869 (Raipur)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 own capital and free reserves of assessee were much more than investment made by assessee which was yeilding exempt income to it, a presumption would arise that investment was made out of interest free funds generated or available with company. No disallowance under section 14A is to be made (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Interest-Own capital and free reserves-More than investments-No disallowance is to 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-28679","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7sz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28679","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=28679"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28679\/revisions"}],"predecessor-version":[{"id":28680,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28679\/revisions\/28680"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}