{"id":3113,"date":"2014-02-13T17:28:14","date_gmt":"2014-02-13T11:58:14","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=3113"},"modified":"2014-02-13T17:28:14","modified_gmt":"2014-02-13T11:58:14","slug":"cbdt-circular-on-application-of-section-14a-and-rule-8d","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-circular-on-application-of-section-14a-and-rule-8d\/","title":{"rendered":"CBDT Circular On Application Of Section 14A And Rule 8D"},"content":{"rendered":"<p>The CBDT has issued Circular No. 5 of 2014 dated 11.02.2014 in which the issue as to whether disallowance under section 14A and Rule 8D can be made in cases where the corresponding exempt income has not been earned during the financial year has been considered in great detail.<\/p>\n<div class=\"journal2\">\n<p><img decoding=\"async\" src=\"https:\/\/itatonline.org\/info\/wp-content\/plugins\/wp-downloadmanager\/images\/ext\/pdf.gif\" alt=\"\" title=\"\" style=\"vertical-align: middle;\" \/>&nbsp;&nbsp;<strong><a href=\"https:\/\/itatonline.org\/info\/download\/CBDT_circular_14A.pdf\">CBDT Circular No. 5 of 2014 dt. 11.02.2014 on applicability of s. 14A & Rule 8D<\/a><\/strong> (684.5 KiB, 27,806 hits)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The CBDT has issued Circular No. 5 of 2014 dated 11.02.2014 in which the issue as to whether disallowance under section 14A and Rule 8D can be made in cases where the corresponding exempt income has not been earned during the financial year has been considered in great detail.<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-circular-on-application-of-section-14a-and-rule-8d\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_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":[1,7],"tags":[],"class_list":["post-3113","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/3113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=3113"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/3113\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=3113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=3113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=3113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}