Case Law Details
Case Name : Ambuja Neotia Hotel Ventures Ltd. Vs DCIT (ITAT Kolkata)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Kolkata
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Ambuja Neotia Hotel Ventures Ltd. Vs DCIT (ITAT Kolkata)
Income Tax Appellate Tribunal (ITAT) Kolkata recently delivered a judgment concerning Ambuja Neotia Hotel Ventures Ltd. for the assessment year 2014-15. Several key issues were addressed, including disallowance under Section 14A, notional income from unsold flats, proportionate interest expenses, and unexplained expenses under Section 69C of the Income Tax Act.
Section 14A Disallowance cannot exceed Exempt Income:
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