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Spandana Sphoorty Financial Ltd. v. DCIT (2022) 196 ITD 217 / 217 TTJ 837 / 214 DTR 121 (Hyd.)(Trib.)

S. 115JB : Book profit-Exempt income-Disallowance of expenditure-Disallowance not to be added while computing book profit. [S. 14A,R. 8D].

Held that  disallowance computed under section 14A could not be added while computing book-profit. (AY. 2012-13)