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Section 14A – No disallowance when no expenditure on tax free income
Case Law Details
- Case Name
- Justice Sam P. Bharucha Vs Additional Commissioner of Income-tax-11(3), Mumbai (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘J’
Justice Sam P. Bharucha
versus
Additional Commissioner of Income-tax-11(3), Mumbai
IT APPEAL NO. 3889 (MUM.) OF 2011
[ASSESSMENT YEAR 2008-09]
JULY 25, 2012
JUDGMENT
Vijay Pal Rao, Judicial Member
This appeal by the assessee is directed against the order dated 24/03/2001 of CIT(A) for the assessment year 2006-07.
2. The assessee has raised the following grounds in this appeal:
1. The learned CIT(A) has erred in confirming the disallowance of expenditure of Rs. 2,26,58 1 under section 14A of the Income Tax Act, 1961 read with Rule 8D of the Income...
