Held, that no evidence in support of its claim was filed and in the absence thereof the order of the Commissioner (Appeals) was justified. (AY. 2013-14, 2014-15)
Dhanada Corporation Ltd. v. ACIT (2022) 100 ITR 10 (SN) (Pune) (Trib.)
S. 14A : Disallowance of expenditure-Exempt income-Not filing details-Investment in subsidiary-Disallowance is proper. [R.8D]