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K. Raheja (P.) Ltd. v. DCIT (2022) 196 ITD 607 (Mum.)(Trib.)

S. 14A : Disallowance of expenditure-Exempt income-Disallowance is to be restricted to extent of exempt income earned during the year. [R. 8D]

Held that disallowance under section 14A is to be restricted to extent of exempt income earned  during the year.  (AY. 2018-19)