https://www.taxtmi.com/caselaws?id=368020 The Tribunal ruled that no disallowance was necessary under section 14A as the assessee did not earn any dividend income in the relevant year. This decision overturned the lower authorities' orders and allowed the appeal of the assessee, based on the precedent that no disallowance is needed under section 14A when no dividend income is earned. The ruling was issued on 26th September 2018. en-us Wed, 26 Sep 2018 00:00:00 +0530 Sat, 29 Sep 2018 06:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368020 The Tribunal ruled that no disallowance was necessary under section 14A as the assessee did not earn any dividend income in the relevant year. This decision overturned the lower authorities' orders and allowed the appeal of the assessee, based on the precedent that no disallowance is needed under section 14A when no dividend income is earned. The ruling was issued on 26th September 2018. Case-Laws Income Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368020