{"id":30252,"date":"2022-10-19T13:10:41","date_gmt":"2022-10-19T07:40:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-shalimar-pellet-feeds-ltd-2022-287-taxman-134-213-dtr-345-326-ctr-595-cal-hc\/"},"modified":"2023-08-29T19:04:18","modified_gmt":"2023-08-29T13:34:18","slug":"pcit-v-shalimar-pellet-feeds-ltd-2022-287-taxman-134-213-dtr-345-326-ctr-595-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-shalimar-pellet-feeds-ltd-2022-287-taxman-134-213-dtr-345-326-ctr-595-cal-hc\/","title":{"rendered":"PCIT v. Shalimar Pellet Feeds Ltd. (2022) 287 Taxman 134\/213 DTR 345\/326 CTR 595 \/  (2023)453 ITR 547   (Cal.)(HC)"},"content":{"rendered":"<p>Held that\u00a0 machinery provision under rule 8D could be applied only with regard to shares which yielded dividend income in year under consideration. Order of Tribunal affirmed. (AY. 2011-12 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Only those shares which had yielded dividend income in year under consideration to be considered [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-30252","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7RW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30252","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=30252"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30252\/revisions"}],"predecessor-version":[{"id":36456,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30252\/revisions\/36456"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}