https://www.taxtmi.com/caselaws?id=472353 Section 14A disallowance relating to exempt income is restricted to the amount of dividend income where that limitation was directed for the relevant assessment year. Omission to record and apply the earlier direction restricting the disallowance to exempt income constitutes a mistake apparent from the record. The required correction limits the disallowance to the exempt-income amount. en-us Fri, 01 Apr 2022 00:00:00 +0530 Thu, 08 Oct 2026 18:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472353 Section 14A disallowance relating to exempt income is restricted to the amount of dividend income where that limitation was directed for the relevant assessment year. Omission to record and apply the earlier direction restricting the disallowance to exempt income constitutes a mistake apparent from the record. The required correction limits the disallowance to the exempt-income amount. Case-Laws Income Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472353