{"id":59003,"date":"2026-03-25T12:45:59","date_gmt":"2026-03-25T07:15:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-amadeus-india-p-ltd-2025-304-taxman-276-sc-editorial-pcit-v-amadeus-india-p-ltd2022-145-taxmann-com-311-delhihc\/"},"modified":"2026-03-25T12:45:59","modified_gmt":"2026-03-25T07:15:59","slug":"pcit-v-amadeus-india-p-ltd-2025-304-taxman-276-sc-editorial-pcit-v-amadeus-india-p-ltd2022-145-taxmann-com-311-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-amadeus-india-p-ltd-2025-304-taxman-276-sc-editorial-pcit-v-amadeus-india-p-ltd2022-145-taxmann-com-311-delhihc\/","title":{"rendered":"PCIT v. Amadeus India (P.) Ltd. (2025) 304 Taxman 276 (SC) Editorial : PCIT v. Amadeus India (P.) Ltd(2022) 145 taxmann.com 311 (Delhi)(HC)"},"content":{"rendered":"<p>High Court\u00a0 held that section 14A envisages that there should be an actual receipt of income which is not includible in total income; hence, section 14A will not apply where no exempt income is received or receivable during relevant previous year. There being gross delay of 597 days in filing SLP by revenue which had not been explained,\u00a0 SLP was\u00a0 dismissed on ground of delay. \u00a0(AY. 2012-13,\u00a0 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 14A : Disallowance of expenditure-Exempt income-where no exempt income is received or receivable during relevant previous year-SLP of revenue dismissed on account of failure to explain 597 days of delay. [Art. 136] <\/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-59003","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-flF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59003","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=59003"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59003\/revisions"}],"predecessor-version":[{"id":59004,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59003\/revisions\/59004"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}