Section 14A Disallowance Deleted Due to Availability of Own Funds

ACIT  Vs. Dalmia Cement Bharat Ltd. (ITAT Delhi) 14A, 115JB, 32(1)(iia) & Amalgamation—ITAT’s All-in-One Verdict-  Big Relief on 14A & Depreciation, Partial Setback under MAT In ACIT  Vs. Dalmia Cement Bharat Ltd. & connected matters, ITA Nos.3157 & 3158/Chny/2017; ITA Nos.5416 & 5417/Del/2017; CO Nos.63 & 64/Chny/2018, AYs 2013-14 & 2014-15, order dated 31.12.2025, Delhi ITAT passed a comprehensive composite order partly allowing appeals of both sides & disposing of cross-objections. On disallowance u/s 14A r.w. Rule 8D, Tribunal held that where interest...