{"id":55044,"date":"2025-06-24T15:50:10","date_gmt":"2025-06-24T10:20:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dbs-bank-ltd-v-dcit-2025210-itd-448mumtrib\/"},"modified":"2025-06-24T15:50:10","modified_gmt":"2025-06-24T10:20:10","slug":"dbs-bank-ltd-v-dcit-2025210-itd-448mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dbs-bank-ltd-v-dcit-2025210-itd-448mumtrib\/","title":{"rendered":"DBS Bank Ltd. v. DCIT (2025)210 ITD 448(Mum)(Trib.)"},"content":{"rendered":"<p>Held that disallowance under section 14A read with rule 8D cannot be made in case of shares held as stock-in-trade held\u00a0 by bank.\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-stock in trade-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-55044","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ejO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55044","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=55044"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55044\/revisions"}],"predecessor-version":[{"id":55045,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55044\/revisions\/55045"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}