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Section 14A Disallowance Cannot Be More Than Exempted Income: ITAT

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that section 14A disallowance cannot be more than exempted income.The bench of G.S. Pannu (President) and Sandeep Singh Karhail. ....

Sandeep Singh Karhail , Nirved Tradersp Ltd , Bombay High Court , Royal Twinkle Star Club Pvt , Mumbai Bench , Income Tax Appellate Tribunal , Judicial Member , Income Tax Act , Nirved Traders , Royal Twinkle Star Club , Ection 14a , Xempted Income ,