{"id":47880,"date":"2024-11-16T19:20:21","date_gmt":"2024-11-16T13:50:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-gold-rush-sales-and-service-ltd-2024-204-itd-421-kol-trib\/"},"modified":"2024-11-16T19:20:21","modified_gmt":"2024-11-16T13:50:21","slug":"acit-v-gold-rush-sales-and-service-ltd-2024-204-itd-421-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-gold-rush-sales-and-service-ltd-2024-204-itd-421-kol-trib\/","title":{"rendered":"ACIT v. Gold Rush Sales and Service Ltd. (2024) 204 ITD 421 (Kol) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 when the\u00a0 assessee had not earned any exempt income during year, no disallowance\u00a0 can be\u00a0 made under section 14A. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Not earned any exempt income during year-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-47880","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-csg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47880","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=47880"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47880\/revisions"}],"predecessor-version":[{"id":47881,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47880\/revisions\/47881"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}