https://www.taxtmi.com/caselaws?id=442532 The ITAT, Indore allowed the appeal, ruling that the disallowance under section 14A by the AO was not valid due to the absence of exempt income in the relevant year and the prospective nature of the amendment introduced by the Finance Act, 2022. en-us Thu, 31 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 08:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442532 The ITAT, Indore allowed the appeal, ruling that the disallowance under section 14A by the AO was not valid due to the absence of exempt income in the relevant year and the prospective nature of the amendment introduced by the Finance Act, 2022. Case-Laws Income Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442532