https://www.taxtmi.com/caselaws?id=463050 The ITAT Delhi allowed the appeal of the assessee against the disallowance made under section 14A read with Rule 8D. The tribunal deleted the addition since the assessee had not claimed any exempt income in its income computation. Consequently, the AO's disallowance and the CIT(A)'s order upholding it were set aside, and the AO was directed to delete the addition. en-us Tue, 28 Feb 2023 00:00:00 +0530 Sat, 02 Aug 2025 16:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463050 The ITAT Delhi allowed the appeal of the assessee against the disallowance made under section 14A read with Rule 8D. The tribunal deleted the addition since the assessee had not claimed any exempt income in its income computation. Consequently, the AO's disallowance and the CIT(A)'s order upholding it were set aside, and the AO was directed to delete the addition. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463050