Case Law Details
Case Name : DCIT Vs Gujarat State Fertilizers & Chemicals Ltd (ITAT Ahmedabad)
Appeal Number : ITA No. 547/Ahd/2016
Date of Judgement/Order : 27/08/2024
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Ahmedabad
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DCIT Vs Gujarat State Fertilizers & Chemicals Ltd (ITAT Ahmedabad)
ITAT Ahmedabad held that no disallowance under Section 14A of the Income Tax Act warranted as interest-free funds exceed the investments made, and there is no evidence to suggest that borrowed funds were used for such investments.
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