Case Law Details
Case Name : PCIT Vs Sahara India Financial Corporation Ltd. (Delhi High Court)
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All High Courts Delhi High Court
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PCIT Vs Sahara India Financial Corporation Ltd. (Delhi High Court)
Summary: In the case Principal Commissioner of Income Tax (PCIT) vs. Sahara India Financial Corporation Ltd., the Delhi High Court dismissed the Revenue’s appeal challenging the Income Tax Appellate Tribunal’s (ITAT) decision on the applicability of Section 14A disallowance. The case revolved around the question of whether expenditure disallowance under Section 14A of the Income Tax Act, 1961, could be applied even when no exempt income was earned by the assessee for the assessm
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