{"id":28844,"date":"2022-07-30T11:20:49","date_gmt":"2022-07-30T05:50:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-navratna-organizers-and-developers-p-ltd-2022-93-itr-14-sn-ahd-trib\/"},"modified":"2022-07-30T11:20:49","modified_gmt":"2022-07-30T05:50:49","slug":"dy-cit-v-navratna-organizers-and-developers-p-ltd-2022-93-itr-14-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-navratna-organizers-and-developers-p-ltd-2022-93-itr-14-sn-ahd-trib\/","title":{"rendered":"Dy.CIT v. Navratna Organizers and Developers P. Ltd. (2022) 93 ITR 14 (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that the disallowance under section 14A of the Income-tax Act, 1961 read with rule 8D of the Income-tax Rules, 1962 was not justified in view of the fact that the assessee had demonstrated that it had sufficient funds for making investment which yielded exempt income. (AY.2005-06, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Interest-Sufficient funds-Disallowance of interest  is not valid. [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-28844","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ve","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28844","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=28844"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28844\/revisions"}],"predecessor-version":[{"id":28845,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28844\/revisions\/28845"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}