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]

S. 14A : Disallowance of expenditure-Exempt income-Interest-Disallowance to be worked out on basis of net interest. [S. 8D(2)(ii)]

S. 14A : Disallowance of expenditure-Exempt income-Failure to demonstrate that borrowed funds on which interest paid was not utilised for making investment-disallowance was affirmed. [R.8D(2)]

S. 14A : Disallowance of expenditure-Exempt income–Disallowance cannot exceed exempt income.[R.8D]

S. 14A : Disallowance of expenditure-Exempt income-No clear findings-Accounts not rejected-Disallowance was vacated. [R. 8D(2)(iii)]

S. 14A : Disallowance of expenditure-Exempt income-Disallowance can be made only in respect of interest payments from those investments which the dividend income was earned.[R.8D(2)(iii)]

S. 14A : Disallowance of expenditure-Exempt income-Share application money-Pending for allotment-Provisions of section 14A cannot be invoked. [R.8D]