{"id":49701,"date":"2025-01-11T12:26:40","date_gmt":"2025-01-11T06:56:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-tata-industries-ltd-bom-hc-www-itatonline-org\/"},"modified":"2025-01-11T12:26:40","modified_gmt":"2025-01-11T06:56:40","slug":"pcit-v-tata-industries-ltd-bom-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-tata-industries-ltd-bom-hc-www-itatonline-org\/","title":{"rendered":"PCIT v. Tata Industries Ltd ( Bom)( HC) www.itatonline .org"},"content":{"rendered":"<p>Dismissing the \u00a0appeal of the Revenue , the Court held that\u00a0 Disallowance under Section14A cannot exceed the exempt income. (AY.2004 -05) \u00a0<\/p>\n<p>\u00a0\u00a0(ITA NO.661 of 2018 dt .8-1 -2025 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S .14A : Disallowance of expenditure &#8211; Exempt income &#8211;  Disallowance under Section14A cannot exceed the exempt income \u2013 No substantial question of law.[ S.260A ]   <\/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-49701","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cVD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49701","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=49701"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49701\/revisions"}],"predecessor-version":[{"id":49702,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49701\/revisions\/49702"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}