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        Income Tax

        2019 (2) TMI 1706 - HC - Income Tax

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        Delhi HC dismisses appeal on Section 14A; disallowance exceeds investment value, diverges from precedent. The Delhi HC dismissed the appeal as the issue regarding Section 14A was settled by precedent. The disallowance amount surpassed the investment value, ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Delhi HC dismisses appeal on Section 14A; disallowance exceeds investment value, diverges from precedent.

                          The Delhi HC dismissed the appeal as the issue regarding Section 14A was settled by precedent. The disallowance amount surpassed the investment value, differing from a prior decision.


                          The Delhi High Court dismissed the appeal as the question of law regarding Section 14A was covered by previous court decisions. The disallowance calculated exceeded the investment value, contrary to a previous ruling.
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