https://www.taxtmi.com/caselaws?id=430781 The ITAT upheld the CIT(A)'s decision to delete the disallowance under section 14A r.w. Rule 8D of the Act as the appellant had offered the entire dividend income for taxation with no exempt income claimed. The ITAT also dismissed the appeal on charging interest under sections 234A, 234B, and 234C of the Act, affirming the mandatory nature of interest levy. en-us Thu, 24 Nov 2022 00:00:00 +0530 Sat, 26 Nov 2022 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430781 The ITAT upheld the CIT(A)'s decision to delete the disallowance under section 14A r.w. Rule 8D of the Act as the appellant had offered the entire dividend income for taxation with no exempt income claimed. The ITAT also dismissed the appeal on charging interest under sections 234A, 234B, and 234C of the Act, affirming the mandatory nature of interest levy. Case-Laws Income Tax Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430781