{"id":41046,"date":"2024-04-01T15:43:07","date_gmt":"2024-04-01T10:13:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dabur-india-ltd-v-dy-cit-2023101-itr-148-delhi-trib\/"},"modified":"2024-04-01T15:43:07","modified_gmt":"2024-04-01T10:13:07","slug":"dabur-india-ltd-v-dy-cit-2023101-itr-148-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dabur-india-ltd-v-dy-cit-2023101-itr-148-delhi-trib\/","title":{"rendered":"Dabur India Ltd. v Dy. CIT (2023)101 ITR 148 (Delhi) (Trib)"},"content":{"rendered":"<p>Held, that in the assessee\u2019s own case for the AY. 2009-10, it was held that in the absence of any exempt income, no disallowance could be made under section\u00a014A. In the present case also, as the assessee had not earned any exempt income, the disallowance under section\u00a014A\u00a0read with rule\u00a08D\u00a0was not permissible. (AY. 2010-11, 2011-12).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-No exempt income earned-Disallowance not warranted. [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-41046","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aG2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41046","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=41046"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41046\/revisions"}],"predecessor-version":[{"id":41047,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41046\/revisions\/41047"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}