{"id":48874,"date":"2024-12-16T15:01:50","date_gmt":"2024-12-16T09:31:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/indowind-energy-ltd-v-dy-cit-2024109-itr-68-snchennaitrib\/"},"modified":"2024-12-16T15:01:50","modified_gmt":"2024-12-16T09:31:50","slug":"indowind-energy-ltd-v-dy-cit-2024109-itr-68-snchennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/indowind-energy-ltd-v-dy-cit-2024109-itr-68-snchennaitrib\/","title":{"rendered":"Indowind Energy Ltd. v.Dy. CIT (2024)109 ITR 68 (SN)(Chennai)(Trib)"},"content":{"rendered":"<p>Held that when no exempt income during the year, no disallowance can be made. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-No exempt income \u2013 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-48874","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cIi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48874","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=48874"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48874\/revisions"}],"predecessor-version":[{"id":48875,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48874\/revisions\/48875"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}