https://www.taxtmi.com/caselaws?id=383398 The High Court dismissed the Revenue's appeal, affirming the Tribunal's decision. The Court held that Section 14A does not apply to income eligible for deduction under Section 80P(2)(d), emphasizing the distinction between deductions under Chapter VIA and exempt income under Chapter III. The Court confirmed that no error of law was committed, upholding the Tribunal's order. en-us Mon, 15 Jul 2019 00:00:00 +0530 Mon, 22 Jul 2019 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383398 The High Court dismissed the Revenue's appeal, affirming the Tribunal's decision. The Court held that Section 14A does not apply to income eligible for deduction under Section 80P(2)(d), emphasizing the distinction between deductions under Chapter VIA and exempt income under Chapter III. The Court confirmed that no error of law was committed, upholding the Tribunal's order. Case-Laws Income Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383398