{"id":34567,"date":"2023-05-07T10:42:32","date_gmt":"2023-05-07T05:12:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-amadeus-india-pvt-ltd-no-2-2023-452-itr-206-290-taxman-201-delhihc\/"},"modified":"2023-05-07T10:42:32","modified_gmt":"2023-05-07T05:12:32","slug":"pcit-v-amadeus-india-pvt-ltd-no-2-2023-452-itr-206-290-taxman-201-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-amadeus-india-pvt-ltd-no-2-2023-452-itr-206-290-taxman-201-delhihc\/","title":{"rendered":"PCIT v Amadeus India Pvt. Ltd. (No. 2) (2023) 452 ITR 206 \/ 290 Taxman 201 (Delhi)(HC)"},"content":{"rendered":"<p>Held that\u00a0 on the facts the Tribunal was correct in deleting the disallowances made under section\u00a014A\u00a0since no exempt income was earned by the assessee in the assessment years 2012-13 and 2013-14. The contention of the Department that the Tribunal had failed to consider the Central Board of Direct Taxes Circular No. 5 of 2014 dated February 11, 2014 ([2014] 361 ITR (St.) 94) was also untenable. (AY. 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No exempt income during the year-Deletion of addition is justified. [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-34567","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Zx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34567","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=34567"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34567\/revisions"}],"predecessor-version":[{"id":34568,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34567\/revisions\/34568"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}