Court held that the onus on revenue to prove that disallowance was erroneous and without examining the accounts disallowance is not justified (AY.2007-08, 2008-09)
Coforge Limited v. ACIT (2021) 436 ITR 546 / 204 DTR 273 / 322 CTR 10 (Delhi)(HC)
S. 14A : Disallowance of expenditure-Exempt income-Onus on revenue to prove that disallowance was erroneous-Without examining the accounts disallowance is not justified [R.8D]