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Case Law Details

Case Name : ACIT Vs ETA Star Property Developers Limited (ITAT Chennai)
Related Assessment Year : 2018-19
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ACIT  Vs  ETA Star Property Developers Limited (ITAT Chennai)

Introduction: In the appeal case of ACIT Vs ETA Star Property Developers Limited, the ITAT Chennai dismissed the Revenue’s appeal against deletion of disallowance under section 14A of the Income Tax Act, 1961. The order came in favour of the assessee who had not earned any exempt income during the relevant assessment year.

Analysis: The dispute arose when the Assessing Officer (AO) made

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