https://www.taxtmi.com/caselaws?id=441903 The Tribunal allowed the appeal by the assessee, directing the deletion of the disallowance under Section 14A read with Rule 8D as no exempt income was received. However, the disallowance of depreciation on intellectual property rights was upheld as the Authorized Representative chose not to press this ground. The judgment was pronounced on 17/08/2023. en-us Thu, 17 Aug 2023 00:00:00 +0530 Sat, 19 Aug 2023 10:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441903 The Tribunal allowed the appeal by the assessee, directing the deletion of the disallowance under Section 14A read with Rule 8D as no exempt income was received. However, the disallowance of depreciation on intellectual property rights was upheld as the Authorized Representative chose not to press this ground. The judgment was pronounced on 17/08/2023. Case-Laws Income Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441903