{"id":40867,"date":"2024-03-22T15:04:12","date_gmt":"2024-03-22T09:34:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/canara-bank-v-dcit-2024-204-itd-358-bang-trib\/"},"modified":"2024-03-22T15:04:12","modified_gmt":"2024-03-22T09:34:12","slug":"canara-bank-v-dcit-2024-204-itd-358-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/canara-bank-v-dcit-2024-204-itd-358-bang-trib\/","title":{"rendered":"Canara Bank v. DCIT (2024) 204 ITD 358 ( Bang )(Trib)"},"content":{"rendered":"<p>The tribunal held that the \u00a0assessee has not incurred any expenditure for earning dividend income . Disallowance is deleted . \u00a0\u00a0( AY. 2016-17 ,\u00a0 2017-18 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A: Disallowance of expenditure &#8211; Exempt income \u2013 No expenditure is incurred for earning dividend income \u2013 Disallowance is not 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-40867","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aD9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40867","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=40867"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40867\/revisions"}],"predecessor-version":[{"id":40868,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40867\/revisions\/40868"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=40867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=40867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=40867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}