https://www.taxtmi.com/caselaws?id=280529 The Appellate Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete the disallowance under section 14A of the Income-tax Act. Relying on various High Court judgments, the Tribunal ruled that no disallowance is warranted if the assessee has not earned any income not forming part of the total income. Consequently, the Revenue's appeal was dismissed, and the decision was pronounced on 12.12.2017. en-us Tue, 12 Dec 2017 00:00:00 +0530 Thu, 09 May 2019 05:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280529 The Appellate Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to delete the disallowance under section 14A of the Income-tax Act. Relying on various High Court judgments, the Tribunal ruled that no disallowance is warranted if the assessee has not earned any income not forming part of the total income. Consequently, the Revenue's appeal was dismissed, and the decision was pronounced on 12.12.2017. Case-Laws Income Tax Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280529