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PCIT vs. Oil Industry Development Board (Supreme Court)

COURT:
CORAM: ,
SECTION(S): ,
GENRE:
CATCH WORDS: ,
COUNSEL:
DATE: February 8, 2019 (Date of pronouncement)
DATE: April 6, 2019 (Date of publication)
AY: -
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CITATION:
S. 14A/ Rule 8D: In the absence of any exempt income, disallowance u/s 14A & Rule 8D of the Act of any amount is not permissible (Essar Teleholdings 401 ITR 445 (SC) followed, Cheminvest 378 ITR 33 (Del) approved)

In view of the decision of this Court in Commissioner of Income Tax 5, Mumbai vs. Essar Teleholdings Ltd. through its Manager [401 ITR 445 (SC)] (2018) 3 SCC 253, we see no reason to entertain this special leave petition under Article 136 of the Constitution of India

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