{"id":47248,"date":"2024-10-17T13:03:48","date_gmt":"2024-10-17T07:33:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-oriental-bank-of-commerce-ltd-2024-464-itr-563-delhihc\/"},"modified":"2024-10-17T13:03:48","modified_gmt":"2024-10-17T07:33:48","slug":"pcit-v-oriental-bank-of-commerce-ltd-2024-464-itr-563-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-oriental-bank-of-commerce-ltd-2024-464-itr-563-delhihc\/","title":{"rendered":"PCIT v. Oriental Bank Of Commerce Ltd. (2024) 464 ITR 563 (Delhi)(HC)"},"content":{"rendered":"<p>Court held \u00a0that the Tribunal had correctly appreciated the fact that the assessee was a nationalised bank and deleted the disallowance holding that the shares were held as stock-in-trade and that the provisions of section\u00a014A\u00a0had no applicability. (AY.2013-14 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Shares held as stock in trade-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-47248","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ci4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47248","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=47248"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47248\/revisions"}],"predecessor-version":[{"id":47249,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47248\/revisions\/47249"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}