Held that investments were made from own funds hence no disallowance can be made. (AY.2009-10)
Dy. CIT v. Daawat Foods Ltd. (2021) 91 ITR 110 (Delhi)(Trib.)
S. 14A : Disallowance of expenditure-Exempt income-Investments made from own funds-No disallowance to be made [R. 8D]