S. 22 : Income from house property-Main object warehousing and supply-chain solutions-Earning of rental income sans any amenities to tenants-Not an engagement in systematic business activity of letting out properties-Income to be treated as income from house property. [S. 24(a), 28(i)]

S. 22 : Income from house property-Income from other sources-Ownership was with the assessee despite the sale of property-Rental income assessable as Income from house property-Entitle to statutory deduction of 30%. [S. 24(a), 56]

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]