{"id":35657,"date":"2023-08-24T15:48:51","date_gmt":"2023-08-24T10:18:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/zuari-investments-ltd-v-ito-2022-209-dtr-313-215-ttj-515-139-taxmann-com-92-delhi-trib\/"},"modified":"2023-08-24T15:48:51","modified_gmt":"2023-08-24T10:18:51","slug":"zuari-investments-ltd-v-ito-2022-209-dtr-313-215-ttj-515-139-taxmann-com-92-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/zuari-investments-ltd-v-ito-2022-209-dtr-313-215-ttj-515-139-taxmann-com-92-delhi-trib\/","title":{"rendered":"Zuari Investments Ltd. v. ITO (2022) 209 DTR 313 \/ 215 TTJ 515 \/ 139 taxmann.com 92 (Delhi) (Trib)"},"content":{"rendered":"<p>Held that disallowance under section 14A was to be made only on basis of investments which yielded tax free income.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Disallowance can be  made only on basis of investments which yielded tax free income. [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-35657","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9h7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35657","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=35657"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35657\/revisions"}],"predecessor-version":[{"id":35658,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35657\/revisions\/35658"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}