{"id":41664,"date":"2024-04-26T10:04:18","date_gmt":"2024-04-26T04:34:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-welspun-steel-ltd-mumtrib-ur\/"},"modified":"2024-04-26T10:04:18","modified_gmt":"2024-04-26T04:34:18","slug":"dcit-v-welspun-steel-ltd-mumtrib-ur","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-welspun-steel-ltd-mumtrib-ur\/","title":{"rendered":"DCIT v. Welspun Steel Ltd (Mum)(Trib) (UR)"},"content":{"rendered":"<p>The amendments to section 14A introduced by the Finance Act, 2022 shall apply from assessment year 2022-23 and onwards, and shall not have retrospective effect. In view of this, the order of CIT(A) was upheld.(<a href=\"https:\/\/ctconline.org\/wp-content\/uploads\/2023\/04\/1659677459-TA-No.-2137-Mum-21-Welspun-Steel-Ltd_.pdf\">ITA No. 2137\/Mum\/2021; dated 03\/08\/2022) [AY. 2015-16]<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S .14A : Disallowance of expenditure-Exempt income&#8211;Amendments to section 14A by Finance Act, 2022 is not retrospective effect. [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-41664","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aQ0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41664","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=41664"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41664\/revisions"}],"predecessor-version":[{"id":41665,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41664\/revisions\/41665"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}