https://www.taxtmi.com/caselaws?id=802338 Section 14A and Rule 8D govern the disallowance of expenditure relating to exempt income. Where no exempt income is earned during the relevant assessment year, expenditure cannot be disallowed under Section 14A. Appellate jurisdiction under Section 260A is confined to substantial questions of law, including in disputes over such disallowance. en-us Fri, 30 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802338 Section 14A and Rule 8D govern the disallowance of expenditure relating to exempt income. Where no exempt income is earned during the relevant assessment year, expenditure cannot be disallowed under Section 14A. Appellate jurisdiction under Section 260A is confined to substantial questions of law, including in disputes over such disallowance. Case-Laws Income Tax Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802338