Case Law Details
Case Name : NCC Infrastructure Holding Limited Vs ACIT (ITAT Hyderabad)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Hyderabad
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NCC Infrastructure Holding Limited Vs ACIT (ITAT Hyderabad)
Introduction: In a landmark ruling, the Income Tax Appellate Tribunal (ITAT) Hyderabad stated that no disallowance of deduction under Section 14A of the Income Tax Act can be made if no exempt income is earned by the assessee. The case was brought forward by NCC Infrastructure Holdings Limited, who disputed an addition made by the Assessing Officer under the said section.
Analysis: The judgement o
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