ITAT Ahmedabad: No Section 14A Disallowance When Assessee Has Sufficient Own Funds

Vivek Jalan , Last updated: 04 November 2025  
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When the assessee's own funds exceed the investments, a presumption can be drawn that the investments were made out of the assessee's own funds and no proportionate disallowance is warranted under Section 14A of Income Tax Act 1961 (ITA'61). Disallowance of expense under Section 14A of Income Tax Ac

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Vivek Jalan
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Category Income Tax   Report

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