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Section 14A Disallowance Deleted Due to Availability of Own Funds
Case Law Details
- Case Name
- ACIT Vs. Dalmia Cement Bharat Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs. Dalmia Cement Bharat Ltd. (ITAT Delhi)
14A, 115JB, 32(1)(iia) & Amalgamation—ITAT’s All-in-One Verdict- Big Relief on 14A & Depreciation, Partial Setback under MAT
In ACIT Vs. Dalmia Cement Bharat Ltd. & connected matters, ITA Nos.3157 & 3158/Chny/2017; ITA Nos.5416 & 5417/Del/2017; CO Nos.63 & 64/Chny/2018, AYs 2013-14 & 2014-15, order dated 31.12.2025, Delhi ITAT passed a comprehensive composite order partly allowing appeals of both sides & disposing of cross-objections.
On disallowance u/s 14A r.w. Rule 8D, Tribunal held th...
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