Home › Income-Tax Act › Plaza Agencies P. Ltd. v. Dy. CIT (2024)113 ITR 71 (SN)(Bang)(Trib)

Plaza Agencies P. Ltd. v. Dy. CIT (2024)113 ITR 71 (SN)(Bang)(Trib)

S.14A : Disallowance of expenditure-Exempt income-Disallowance cannot exceed exempt income.[R.8D(2)(ii)]

Held that disallowance cannot exceed the exempt income.(AY.2018-19)

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