{"id":866,"date":"2018-05-16T07:19:39","date_gmt":"2018-05-16T07:19:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hll-lifecare-limited-v-acit-2018-191-ttj-1-uo-cochin-trib\/"},"modified":"2018-10-28T10:24:05","modified_gmt":"2018-10-28T10:24:05","slug":"hll-lifecare-limited-v-acit-2018-191-ttj-1-uo-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hll-lifecare-limited-v-acit-2018-191-ttj-1-uo-cochin-trib\/","title":{"rendered":"HLL Lifecare Limited v. ACIT (2018) 191 TTJ 1 (UO) \/ 66 ITR 361 (Cochin) (Trib."},"content":{"rendered":"<p>No disallowance can be made if no exempt income is earned. Followed CIT v. IL&amp;FS Energy Development Corporation Ltd.(2017 ) 297 CTR 452 ( Delhi) and Redington (India) P. Ltd. v. CIT (2016) 97 CCH 219 (Mad) ( HC) which also considers the Circular No. 05\/2014 dt. 11.02.2014(2014) 361 ITR 94 (St). ((ITA Nos. 30 to 32\/Coch\/2016 dt. 23.11.2017) (AY. 2009-10 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013 No disallowance can be made if no exempt income is earned. [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_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-866","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/866","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=866"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/866\/revisions"}],"predecessor-version":[{"id":2757,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/866\/revisions\/2757"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}