{"id":48022,"date":"2024-11-19T12:02:11","date_gmt":"2024-11-19T06:32:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/strides-pharma-science-ltd-v-dcit-2024-205-itd-421-mum-trib\/"},"modified":"2024-11-19T12:02:11","modified_gmt":"2024-11-19T06:32:11","slug":"strides-pharma-science-ltd-v-dcit-2024-205-itd-421-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/strides-pharma-science-ltd-v-dcit-2024-205-itd-421-mum-trib\/","title":{"rendered":"Strides Pharma Science Ltd. v. DCIT (2024) 205 ITD 421 (Mum) (Trib.)"},"content":{"rendered":"<p>Where assessee had not earned any exempt income, no disallowance under section 14A was required to be made. Employee&#8217;s contributions (PF\/ESI). Payment was made within the period of grace period of five days. No disallowance can be made. \u00a0Matter remanded.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Not earned any exempt income, no disallowance can be made-Employee&#8217;s contributions (PF\/ESI)-Payment was made within the period of grace period of five days-No disallowance can be made-Matter remanded.   [S. 36(1)(va),  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-48022","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cuy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48022","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=48022"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48022\/revisions"}],"predecessor-version":[{"id":48023,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48022\/revisions\/48023"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}