{"id":3283,"date":"2018-12-18T06:49:01","date_gmt":"2018-12-18T06:49:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-dish-tv-india-ltd-2018-194-ttj-897-mumtrib\/"},"modified":"2019-04-18T00:59:59","modified_gmt":"2019-04-18T00:59:59","slug":"acit-v-dish-tv-india-ltd-2018-194-ttj-897-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-dish-tv-india-ltd-2018-194-ttj-897-mumtrib\/","title":{"rendered":"ACIT v. Dish TV India Ltd. (2018) 194 TTJ 897\/ 169 DTR 253 (Mum)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that; provision would not apply where no exempt income was received or receivable during relevant previous year by assessee. Followed Cheminvest Ltd. v CIT(2015) 378 ITR 33 (Delhi)(HC)(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013Provision  would not apply where no exempt income was received or receivable during relevant previous year by assessee. [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":[1],"tags":[],"class_list":["post-3283","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-QX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3283","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=3283"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3283\/revisions"}],"predecessor-version":[{"id":4928,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3283\/revisions\/4928"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}