S. 14A : Disallowance of expenditure-Exempt income-No exempt income earned during year-Failure by Assessing Officer to record satisfaction-Disallowance not permissible. [S. 14A(2), R.8D]

S. 14A : Disallowance of expenditure-Exempt income-Determining disallowance at 0.5 Per Cent. of average value of investments-Disallowance in accordance with law.[R.8D]

S. 14A : Disallowance of expenditure-Exempt income-Co-Operative Society-Provision is not applicable. [S.80P]

S. 14A : Disallowance of expenditure-Exempt income-Apportionment of interest-Not recording of satisfaction. [R. 8D(2)(iii)]

S. 14A : Disallowance of expenditure-Exempt income-Administrative expenses-Suo motu disallowance-Order of CIT(A) deleting the addition made by the Assessing Officer was affirmed. [R. 8D]

S. 14A : Disallowance of expenditure-Exempt income-No e exempt income for relevant assessment year-No disallowance can be made. [R.8D]

S. 14A : Disallowance of expenditure-Exempt income-Disallowance was worked on proportionate basis-Matter remanded. [S. 10(38), R. 8D]

S. 14A : Disallowance of expenditure-Exempt income-Disallowance can be made only on basis of investments which yielded tax free income. [R. 8D]

S. 14A : Disallowance of expenditure-Exempt income-Not filing details-Investment in subsidiary-Disallowance is proper. [R.8D]

S. 14A : Disallowance of expenditure-Exempt income-No exempt income received during the year-Disallowance cannot be made-Amendment is from AY. 2022-23, prospective in nature.[R.8D]