{"id":63828,"date":"2026-08-05T17:20:22","date_gmt":"2026-08-05T11:50:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/siel-ltd-v-dy-cit-ltu-2025-123-itr-599-173-taxmann-com-278-delhitrib\/"},"modified":"2026-08-05T17:20:22","modified_gmt":"2026-08-05T11:50:22","slug":"siel-ltd-v-dy-cit-ltu-2025-123-itr-599-173-taxmann-com-278-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/siel-ltd-v-dy-cit-ltu-2025-123-itr-599-173-taxmann-com-278-delhitrib\/","title":{"rendered":"SIEL Ltd. v. Dy. CIT (LTU) (2025) 123 ITR 599 \/ 173 taxmann.com 278 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that as the assessee had not earned any exempt income during the relevant assessment years, no disallowance under section 14A read with rule 8D could be made. <strong>(<\/strong>AY. 2012-13, 2014-15 &amp; 2015-16).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No exempt income earned-Disallowance not sustainable. [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-63828","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gBu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63828","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=63828"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63828\/revisions"}],"predecessor-version":[{"id":63829,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63828\/revisions\/63829"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}