{"id":5718,"date":"2019-06-11T04:49:08","date_gmt":"2019-06-11T04:49:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-orissa-manganese-minerals-ltd-2019-69-itr-1-sn-kol-trib\/"},"modified":"2019-06-11T04:49:08","modified_gmt":"2019-06-11T04:49:08","slug":"acit-v-orissa-manganese-minerals-ltd-2019-69-itr-1-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-orissa-manganese-minerals-ltd-2019-69-itr-1-sn-kol-trib\/","title":{"rendered":"ACIT v. Orissa Manganese &#038; Minerals Ltd. (2019) 69 ITR  1 (SN) (Kol.) (Trib.)"},"content":{"rendered":"<p>The Tribunal held that when there is no tax free income earned during the year, no disallowance u\/s. 14A could be made. (AY. 2009-10 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income\u2013Disallowance cannot be made   if there is no tax free income. [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":[1],"tags":[],"class_list":["post-5718","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1ue","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5718","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=5718"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5718\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}