{"id":52202,"date":"2025-03-24T12:04:21","date_gmt":"2025-03-24T06:34:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-164-taxmann-com-52-ahdtrib\/"},"modified":"2025-03-24T12:04:21","modified_gmt":"2025-03-24T06:34:21","slug":"cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-164-taxmann-com-52-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-164-taxmann-com-52-ahdtrib\/","title":{"rendered":"Cadila Pharmaceuticals Ltd. v. ACIT (2024) 115 ITR 51 ((SN)\/ 164 taxmann.com 52 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that disallowance cannot exceed exempt income. Addition to book profit is deleted.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Disallowance cannot exceed exempt income-Addition to book profit is deleted. [S.115JB, 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-52202","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dzY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52202","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=52202"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52202\/revisions"}],"predecessor-version":[{"id":52203,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52202\/revisions\/52203"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}