{"id":33066,"date":"2023-03-01T16:24:46","date_gmt":"2023-03-01T10:54:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/delhi-international-airport-ltd-v-pcit-2022-210-dtr-881-325-ctr-361-138-taxmann-com-541-karn-hc\/"},"modified":"2023-03-01T16:24:46","modified_gmt":"2023-03-01T10:54:46","slug":"delhi-international-airport-ltd-v-pcit-2022-210-dtr-881-325-ctr-361-138-taxmann-com-541-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/delhi-international-airport-ltd-v-pcit-2022-210-dtr-881-325-ctr-361-138-taxmann-com-541-karn-hc\/","title":{"rendered":"Delhi International Airport Ltd. v. PCIT (2022) 210 DTR 881 \/ 325 CTR 361 \/ 138 taxmann.com 541 (Karn.)(HC)"},"content":{"rendered":"<p>Court held that when the assessee did not have exempt income, no disallowance could be made under section 14A read with rule 8D. (AY. 2012-13, 2013-14, 2012-13 and 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No exempt income-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-33066","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Bk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33066","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=33066"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33066\/revisions"}],"predecessor-version":[{"id":33067,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33066\/revisions\/33067"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}