{"id":8153,"date":"2019-11-12T07:53:33","date_gmt":"2019-11-12T07:53:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/federal-bank-ltd-v-dcit-2019-417-itr-694-kerhc\/"},"modified":"2020-03-17T09:01:22","modified_gmt":"2020-03-17T09:01:22","slug":"federal-bank-ltd-v-dcit-2019-417-itr-694-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/federal-bank-ltd-v-dcit-2019-417-itr-694-kerhc\/","title":{"rendered":"Federal Bank Ltd.  v. DCIT  (2019) 417 ITR 694 \/( 2020) 269 Taxman 190(Ker)(HC)"},"content":{"rendered":"<p>The machinery provision for giving effect to section\u00a014A\u00a0of the Income-tax Act, 1961 came into effect only from the assessment year 2008-09. Hence there can be no application of section 14A prior to assessment year 2008-09.(AY.2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013 Section is not retrospective in operation \u2013 Not applicable prior to assessment year 2008 -09.<\/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":[1],"tags":[],"class_list":["post-8153","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-27v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8153","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=8153"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8153\/revisions"}],"predecessor-version":[{"id":10476,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8153\/revisions\/10476"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}