{"id":56180,"date":"2025-08-22T10:34:20","date_gmt":"2025-08-22T05:04:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ndtv-networks-ltd-v-dcit-2025-212-itd-167-delhi-trib\/"},"modified":"2025-08-22T10:34:20","modified_gmt":"2025-08-22T05:04:20","slug":"ndtv-networks-ltd-v-dcit-2025-212-itd-167-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ndtv-networks-ltd-v-dcit-2025-212-itd-167-delhi-trib\/","title":{"rendered":"NDTV Networks Ltd. v. DCIT (2025) 212 ITD 167 (Delhi) (Trib.)"},"content":{"rendered":"<p>Disallowance under section 14A does not get attracted in absence of any exempt income earned during year. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-No exempt income-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-56180","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eC8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56180","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=56180"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56180\/revisions"}],"predecessor-version":[{"id":56181,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56180\/revisions\/56181"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}