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Kerala HC Dismisses Section 14A Disallowance Appeal as No Exempt Income Was Earned
Case Law Details
- Case Name
- ACIT Vs HLL Lifecare Limited (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Kerala High Court
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ACIT Vs HLL Lifecare Limited (Kerala High Court)
The Revenue filed an appeal before the Kerala High Court challenging the order of the Income Tax Appellate Tribunal (ITAT), Kochi Bench, for Assessment Year 2016-17.
The assessee, a Government of India undertaking, filed its original return on 12.10.2016 and a revised return on 31.03.2018. Following scrutiny assessment under Section 143(2) of the Income Tax Act, the Assessing Officer made various additions and disallowances, including disallowance under Section 14A. The assessee appealed before the Commissioner of Income-tax (Appeals) [CIT(A)],...
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