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Only Investments Yielding Exempt Income has to be Considered for Rule 8D: ITAT Delhi
Case Law Details
- Case Name
- DCIT Vs Jindal Pipes Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Jindal Pipes Ltd. (ITAT Delhi)
In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Delhi Bench has dismissed appeals filed by the Deputy Commissioner of Income Tax (DCIT) against Jindal Pipes Ltd. The Tribunal upheld the Commissioner of Income-tax (Appeals) [CIT(A)] orders, which had deleted disallowances related to technical know-how fees, captive power and fuel expenses, and limited disallowance under Section 14A of the Income Tax Act, 1961. The ruling, pronounced on May 30, 2025, provides relief to Jindal Pipes Ltd. for Assessment Years (AY) 2016-17 an...
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