When is disallowance not sustainable in law as per settled legal position?
Last updated: 20 August 2021
Court :
ITAT Mumbai
Brief :
The only grievance of the assessee in aforesaid appeals for Assessment Year (AY) 2015-16 & 2016-17 is disallowance u/s 14A. The facts are pari-materia the same in both the years and therefore, the appeals were heard together and are now being disposed-off by way of this common order for the sake of convenience & brevity.
Citation :
I.T.A. No.354 & 355/Mum/2020
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Poojitha Raam Vinay 
Published in Income Tax
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