Home › Income-Tax Act › Ashok Kirtanlal Shah v. ACIT (2022) 192 ITD 193 (Mum.)(Trib.)

Ashok Kirtanlal Shah v. ACIT (2022) 192 ITD 193 (Mum.)(Trib.)

S. 14A : Disallowance of expenditure-Exempt income-Disallowing the expenditure without recording satisfaction is held to be not justified. [R. 8D]

Tribunal held that  disallowing the expenditure without recording satisfaction is held to be not justified. (AY. 2010-11)