{"id":61670,"date":"2026-07-04T10:10:11","date_gmt":"2026-07-04T04:40:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shipping-corporation-of-india-v-dcit-2025-235-ttj-163-173-taxmann-com-190-mumtrib\/"},"modified":"2026-07-04T10:10:11","modified_gmt":"2026-07-04T04:40:11","slug":"shipping-corporation-of-india-v-dcit-2025-235-ttj-163-173-taxmann-com-190-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shipping-corporation-of-india-v-dcit-2025-235-ttj-163-173-taxmann-com-190-mumtrib\/","title":{"rendered":"Shipping Corporation of India v. DCIT (2025) 235 TTJ 163 \/ 173 taxmann.com 190 (Mum)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Disallowance under S. 14A cannot be made in the case of the assessee, which is subject to tax under Chapter XII-G (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A: Disallowance of expenditure-Exempt income-Shipping business-Tonnage tax scheme-Disallowance under S. 14A cannot be made in the case of the assessee, which is subject to tax under Chapter XII-G.[S.115VA]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61670","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g2G","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61670","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=61670"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61670\/revisions"}],"predecessor-version":[{"id":61671,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61670\/revisions\/61671"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}