https://www.taxtmi.com/caselaws?id=295829 The tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under section 14A r.w.r. 8D. It was held that section 14A could not be invoked due to the absence of dividend income earned by the assessee, aligning with a Jurisdictional High Court decision. en-us Thu, 04 Oct 2018 00:00:00 +0530 Mon, 21 Jun 2021 20:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295829 The tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under section 14A r.w.r. 8D. It was held that section 14A could not be invoked due to the absence of dividend income earned by the assessee, aligning with a Jurisdictional High Court decision. Case-Laws Income Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295829