2020 (11) TMI 705

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent : Mr.T. Ravikumar, Sr. Standing Counsel JUDGMENT The only question which arises in the present Appeal filed by the Assessee is as hereunder: "Whether on facts and circumstances of the case, the Appellate Tribunal was justified in invoking Section 14A of the Income Tax Act, 1961 read with Rule 8 D of Income Tax Rules, 1962, even though the assessee had earned no exempt in....