Case Law Details
Case Name : DCIT Vs ICICI Bank Ltd (ITAT Mumbai)
Appeal Number : ITA.No. 4223/Mum/2008
Date of Judgement/Order : 29/05/2023
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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DCIT Vs ICICI Bank Ltd (ITAT Mumbai)
ITAT Mumbai held that no penalty leviable on account of disallowance u/s 14A of the Act when disallowance has been made on estimate basis and return of income was filed prior to insertion of section 14A of the Act.
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