{"id":29567,"date":"2022-09-09T13:12:02","date_gmt":"2022-09-09T07:42:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lumino-industries-ltd-v-acit-2022-94-itr-675-215-ttj-62-213-dtr-290-kol-trib-2\/"},"modified":"2022-09-09T13:12:02","modified_gmt":"2022-09-09T07:42:02","slug":"lumino-industries-ltd-v-acit-2022-94-itr-675-215-ttj-62-213-dtr-290-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lumino-industries-ltd-v-acit-2022-94-itr-675-215-ttj-62-213-dtr-290-kol-trib-2\/","title":{"rendered":"Lumino Industries Ltd. v. ACIT (2022) 94 ITR 675 \/ 215 TTJ 62\/ 213 DTR 290 (Kol.)(Trib.)"},"content":{"rendered":"<p>Held that when the assessee was not in receipt of\u00a0 exempt income during year, no disallowance warranted. (AY. 2015-16, 2017-18, 2019-20)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Exempt income not received 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-29567","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7GT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29567","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=29567"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29567\/revisions"}],"predecessor-version":[{"id":29568,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29567\/revisions\/29568"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}