{"id":41670,"date":"2024-04-26T10:05:10","date_gmt":"2024-04-26T04:35:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcdc-health-services-p-ltd-v-acit-2023-105-itr-60-delhi-trib\/"},"modified":"2024-04-26T10:05:10","modified_gmt":"2024-04-26T04:35:10","slug":"dcdc-health-services-p-ltd-v-acit-2023-105-itr-60-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcdc-health-services-p-ltd-v-acit-2023-105-itr-60-delhi-trib\/","title":{"rendered":"DCDC Health Services P. Ltd. v. ACIT (2023) 105 ITR 60 (Delhi) (Trib)"},"content":{"rendered":"<p>Held that as the investment in mutual funds which yielded dividend income were made out of non-interest bearing funds in the financial year 2014-15 and no fresh investments towards mutual funds were made in the financial year 2015-16, the disallowance under section 14A read with rule 8D(2)(ii) of the Rules was not sustainable for the year under consideration. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No fresh investments towards mutual funds made in current year-Disallowance is not valid. [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-41670","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aQ6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41670","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=41670"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41670\/revisions"}],"predecessor-version":[{"id":41671,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41670\/revisions\/41671"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}