https://www.taxtmi.com/caselaws?id=418980 The Tribunal directed the Assessing Officer to recompute the disallowance under section 14A read with Rule 8D by considering only investments that yielded dividend income, excluding those without dividends, in line with previous tribunal and court decisions. This decision emphasizes the importance of accurately calculating disallowances to ensure that only investments generating dividend income are included in such computations, aligning with established legal principles and precedents. en-us Wed, 16 Feb 2022 00:00:00 +0530 Tue, 01 Mar 2022 08:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418980 The Tribunal directed the Assessing Officer to recompute the disallowance under section 14A read with Rule 8D by considering only investments that yielded dividend income, excluding those without dividends, in line with previous tribunal and court decisions. This decision emphasizes the importance of accurately calculating disallowances to ensure that only investments generating dividend income are included in such computations, aligning with established legal principles and precedents. Case-Laws Income Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418980