ACIT-8(1)(1), MUMBAI vs M/S.NETIZEN ENGINEERING PRIVATE LIMITED, MUMBAI

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Last updated: 30 November 2020
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The Income Tax Appellate Tribunal has dismissed an appeal by the Revenue concerning the assessment year 2013-14. The appeal challenged the deletion of a disallowance made under Section 14A read with Rule 8D. The Tribunal noted that the assessee had not derived any exempt income during the relevant financial year. Citing established case law, the Tribunal affirmed that such disallowances are not applicable when no exempt income is earned, upholding the Commissioner's decision to delete the disallowance.

Court :
ITAT Mumbai

Brief :
This Revenue’s appeal for A.Y.2013-14 arises from Mumbai’s order of Commissioner of Income Tax (Appeals)-14, in case No.CIT(A)-14/IT-45/16-17 dated 26/07/2018, in proceedings u/s.143(3) of the Income Tax Act, 1961 [hereinafter referred to as Act].

Citation :
ITA No. 6584/Mum/2018

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1999
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3499
(Excl. of GST ₹629)

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3 Years PLAN
4999
(Excl. of GST ₹899)

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