{"id":63274,"date":"2026-07-31T16:30:15","date_gmt":"2026-07-31T11:00:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-bodal-chemicals-ltd-2025-127-itr-194-177-taxmann-com-448-ahd-trib\/"},"modified":"2026-07-31T16:30:15","modified_gmt":"2026-07-31T11:00:15","slug":"dy-cit-v-bodal-chemicals-ltd-2025-127-itr-194-177-taxmann-com-448-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-bodal-chemicals-ltd-2025-127-itr-194-177-taxmann-com-448-ahd-trib\/","title":{"rendered":"Dy. CIT v. Bodal Chemicals Ltd. (2025) 127 ITR 194 \/ 177 taxmann.com 448 (Ahd.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that since the assessee&#8217;s own funds were substantially in excess of the investments yielding exempt income, no disallowance of interest under section 14A read with rule 8D was called for. (AY. 2006-07 to 2012-13).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A: Disallowance of expenditure-Exempt income-Own funds exceeding investments-No disallowance of interest warranted. [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-63274","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gsy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63274","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=63274"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63274\/revisions"}],"predecessor-version":[{"id":63275,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63274\/revisions\/63275"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}