2022 (8) TMI 1536

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..... ial Leave to Appeal (C) No(s). 12410/2022 - - - Income Tax - Disallowance u/s 14A r.w.r. 8D - As decided by HC [ 2022 (1) TMI 841 - KARNATAKA HIGH COURT] assessee do not have exempt income and as suc .....

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..... Act and the decision of MAXOPP INVESTMENT LTD [ 2018 (3) TMI 805 - SUPREME COURT] is an authority for the aforesaid proposition that the provision is relatable to earning of actual income. - Hon' .....

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