https://www.taxtmi.com/caselaws?id=780624 ITAT KOLKATA - AT held the matter under section 14A read with Rule 8D is governed by higher court precedent and remitted the issue to the file of the AO. The Tribunal directed that if examination shows the assessee did not earn or claim any tax-exempt income for the year, no disallowance under section 14A r.w. Rule 8D should be made. The assessee's appeal was allowed. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780624 ITAT KOLKATA - AT held the matter under section 14A read with Rule 8D is governed by higher court precedent and remitted the issue to the file of the AO. The Tribunal directed that if examination shows the assessee did not earn or claim any tax-exempt income for the year, no disallowance under section 14A r.w. Rule 8D should be made. The assessee's appeal was allowed. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780624