{"id":35661,"date":"2023-08-24T15:50:38","date_gmt":"2023-08-24T10:20:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-jagson-international-ltd-2022-97-itr-176-delhi-trib\/"},"modified":"2023-08-24T15:50:38","modified_gmt":"2023-08-24T10:20:38","slug":"dy-cit-v-jagson-international-ltd-2022-97-itr-176-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-jagson-international-ltd-2022-97-itr-176-delhi-trib\/","title":{"rendered":"Dy. CIT v. Jagson International Ltd. (2022) 97 ITR 176 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that the assessee had no exempt income for the relevant assessment year. The order of CIT(A) deleting the addition was affirmed. (AY. 2012-13).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No e exempt income for relevant assessment year-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-35661","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9hb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35661","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=35661"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35661\/revisions"}],"predecessor-version":[{"id":35662,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35661\/revisions\/35662"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}