Held that when there is no exempt income is earned by assessee in year under consideration, provision of section 14A cannot be applied.(AY. 2013-14, 2014-15)
DCIT v. Adani Mining (P.) Ltd. (2024) 204 ITD 269 (Ahd) (Trib.)
S.14A : Disallowance of expenditure-Exempt income-No exempt income-Disallowance cannot be made. [R.8D]
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