Case Law Details
Case Name : Unilever India Exports Limited Vs ACIT (ITAT Mumbai)
Appeal Number : I.T.A. No. 2107/Mum/2022
Date of Judgement/Order : 11/05/2023
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Mumbai
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Unilever India Exports Limited Vs ACIT (ITAT Mumbai)
ITAT Mumbai held that disallowance u/s 14A untenable as AO has mechanically applied rule 8D without having recorded his satisfaction or examining the nature of investments whether they have yielded any exempt income or not.
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