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Shipping Corporation of India v. DCIT (2025) 235 TTJ 163 / 173 taxmann.com 190 (Mum)(Trib)

S.14A: Disallowance of expenditure-Exempt income-Shipping business-Tonnage tax scheme-Disallowance under S. 14A cannot be made in the case of the assessee, which is subject to tax under Chapter XII-G.[S.115VA]

 

Disallowance under S. 14A cannot be made in the case of the assessee, which is subject to tax under Chapter XII-G (AY. 2018-19)

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