{"id":62868,"date":"2026-07-30T15:43:26","date_gmt":"2026-07-30T10:13:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/capgemini-india-p-ltd-v-dy-cit-2025-130-itr-431-mum-trib-3\/"},"modified":"2026-07-30T15:43:26","modified_gmt":"2026-07-30T10:13:26","slug":"capgemini-india-p-ltd-v-dy-cit-2025-130-itr-431-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/capgemini-india-p-ltd-v-dy-cit-2025-130-itr-431-mum-trib-3\/","title":{"rendered":"Capgemini India P. Ltd. v. Dy. CIT (2025) 130 ITR 431 (Mum.)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer invoked section 14A read with Rule 8D although the assessee had not earned any exempt income during the relevant previous year. The Tribunal held that in the absence of exempt income and any claim for exemption, no disallowance under section 14A could be made. Accordingly, the addition was deleted. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A: Disallowance of expenditure-Exempt income-No exempt income earned-No disallowance permissible.[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_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-62868","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gm0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62868","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=62868"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62868\/revisions"}],"predecessor-version":[{"id":62869,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62868\/revisions\/62869"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}