https://www.taxtmi.com/caselaws?id=406536 The High Court upheld the decision of the ITAT and dismissed the appeal, ruling in favor of the assessee and against the revenue. The judgment clarified the interpretation and applicability of Section 14A of the Income Tax Act, particularly in cases where no exempt income had been earned, based on previous judicial precedents and legal principles. en-us Fri, 26 Mar 2021 00:00:00 +0530 Fri, 16 Apr 2021 08:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406536 The High Court upheld the decision of the ITAT and dismissed the appeal, ruling in favor of the assessee and against the revenue. The judgment clarified the interpretation and applicability of Section 14A of the Income Tax Act, particularly in cases where no exempt income had been earned, based on previous judicial precedents and legal principles. Case-Laws Income Tax Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406536