Home › Income-Tax Act › Dy. CIT v. Wahid Sandhar Sugars Ltd. (2023)104 ITR 60 (SN)(Delhi) (Trib)

Dy. CIT v. Wahid Sandhar Sugars Ltd. (2023)104 ITR 60 (SN)(Delhi) (Trib)

S .14A : Disallowance of expenditure-Exempt income-Only investments yielding tax free dividend income to be considered for disallowance.[R.8D]

Held that only investments yielding tax free dividend income to be considered for disallowance.  (AY. 2015-16)