{"id":4835,"date":"2019-04-10T12:54:45","date_gmt":"2019-04-10T12:54:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-vardhman-chemtech-p-ltd-2019-261-taxman-233-phhc\/"},"modified":"2020-10-11T03:24:56","modified_gmt":"2020-10-11T03:24:56","slug":"pcit-v-vardhman-chemtech-p-ltd-2019-261-taxman-233-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-vardhman-chemtech-p-ltd-2019-261-taxman-233-phhc\/","title":{"rendered":"PCIT v. Vardhman Chemtech (P.) Ltd. (2019) 261 Taxman 233\/ 179 DTR 35\/(2020)423 ITR 241   (P&#038;H)(HC)"},"content":{"rendered":"<p>Unless and until there is receipt of exempted income for concerned assessment year, section 14A is not attracted. Circular No.5\/2014, dt. 11-2-2014 is considered.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Unless and until there is receipt of exempted income for concerned assessment year, section 14A is not attracted.[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":[1],"tags":[],"class_list":["post-4835","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1fZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4835","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=4835"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4835\/revisions"}],"predecessor-version":[{"id":12916,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4835\/revisions\/12916"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}