https://www.taxtmi.com/caselaws?id=778751 Disallowance under section 14A was confined to the amount of actual exempt income where the same approach had already been applied in the assessee's own earlier year and no distinguishing facts were shown. The Tribunal also accepted the deduction under section 80JJA for the relevant assessment years because the claim had been allowed in earlier years on identical facts and that view had been affirmed in appeal. On both issues, the Revenue's challenge failed and the relief granted to the assessee was sustained. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778751 Disallowance under section 14A was confined to the amount of actual exempt income where the same approach had already been applied in the assessee's own earlier year and no distinguishing facts were shown. The Tribunal also accepted the deduction under section 80JJA for the relevant assessment years because the claim had been allowed in earlier years on identical facts and that view had been affirmed in appeal. On both issues, the Revenue's challenge failed and the relief granted to the assessee was sustained. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778751