{"id":47878,"date":"2024-11-16T19:20:02","date_gmt":"2024-11-16T13:50:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-adani-mining-p-ltd-2024-204-itd-269-ahd-trib\/"},"modified":"2024-11-16T19:20:02","modified_gmt":"2024-11-16T13:50:02","slug":"dcit-v-adani-mining-p-ltd-2024-204-itd-269-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-adani-mining-p-ltd-2024-204-itd-269-ahd-trib\/","title":{"rendered":"DCIT v. Adani Mining (P.) Ltd. (2024) 204 ITD 269 (Ahd) (Trib.)"},"content":{"rendered":"<p>Held that when there is no exempt income is earned by assessee in year under consideration, provision of section 14A cannot be applied.(AY. 2013-14, 2014-15)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-No exempt income-Disallowance cannot 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-47878","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cse","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47878","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=47878"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47878\/revisions"}],"predecessor-version":[{"id":47879,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47878\/revisions\/47879"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}