Addition u/s 14A - Whether the provisions of section 14A are ...

Case Laws Income Tax

August 28, 2020

Addition u/s 14A - Whether the provisions of section 14A are applicable even when no exempt income is earned? - Recently, the Hon'ble Supreme Court has dismissed the SLP filed against the decision of the High Court wherein it was held that section 14A of Act cannot be invoked where no exempt income was earned in the relevant year. - AT

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Addition u/s 14A - Whether the provisions of section 14A are ...

Case Laws Income Tax

August 28, 2020

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