Home › Income-Tax Act › Indowind Energy Ltd. v.Dy. CIT (2024)109 ITR 68 (SN)(Chennai)(Trib)

Indowind Energy Ltd. v.Dy. CIT (2024)109 ITR 68 (SN)(Chennai)(Trib)

S.14A : Disallowance of expenditure-Exempt income-No exempt income – No disallowance can be made.[R.8D]

Held that when no exempt income during the year, no disallowance can be made. (AY. 2012-13)

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