{"id":35641,"date":"2023-08-24T15:42:30","date_gmt":"2023-08-24T10:12:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-gvk-jaipur-expressway-p-ltd-2022-216-ttj-540-jaipurtrib\/"},"modified":"2023-08-24T15:42:30","modified_gmt":"2023-08-24T10:12:30","slug":"dy-cit-v-gvk-jaipur-expressway-p-ltd-2022-216-ttj-540-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-gvk-jaipur-expressway-p-ltd-2022-216-ttj-540-jaipurtrib\/","title":{"rendered":"Dy. CIT v. GVK Jaipur Expressway (P) Ltd. (2022) 216 TTJ 540 (Jaipur)(Trib)"},"content":{"rendered":"<p>Held that the amount paid as share application money pending allotment of shares cannot be regarded as an investment in shares or any asset which is yielding tax-free dividend income; since assessee did not receive any dividend in the relevant years, the provisions of s. 14A cannot be invoked. (AY.2010-11 to 2015-16)<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Share application money-Pending for allotment-Provisions of section 14A cannot be invoked. [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-35641","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9gR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35641","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=35641"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35641\/revisions"}],"predecessor-version":[{"id":35642,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35641\/revisions\/35642"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}