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Case Law Details

Case Name : Uflex Limited Vs DCIT (ITAT Delhi)
Related Assessment Year : 2016-17
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Uflex Limited Vs DCIT (ITAT Delhi)

No Satisfaction, No 14A— Rule 8D Can’t Be Invoked Mechanically: Disallowance Under 115JB Also Fails- 

Delhi ITAT ‘E’ Bench in Uflex Ltd vs DCIT, Central Circle-2, Noida (ITA No.5157/Del/2025, AY 2016-17, order dated 24-12-2025) allowed the assessee’s appeal and deleted disallowance of ₹23.38 lakh u/s 14A, holding that in

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CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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