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of <h1>Calcutta High Court Rejects Revenue's Appeal on Rule 8D</h1> <h3>CIT., KOLKATA-I, KOLKATA Versus M/s. CRISH PARK VINCOM LTD.</h3> CIT., KOLKATA-I, KOLKATA Versus M/s. CRISH PARK VINCOM LTD. - [2015] 371 ITR 17 (Cal) The High Court of Calcutta dismissed the Revenue's appeal regarding the application of rule 8D for expenditure incurred for earning exempt income under section 14A of the Income-tax Act, 1961. The appellate authority and Tribunal found the explanation provided by the assessee to be satisfactory, leading to the dismissal of the appeal.
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