{"id":62740,"date":"2026-07-30T10:16:05","date_gmt":"2026-07-30T04:46:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-consultancy-services-ltd-v-dy-cit-2023-154-taxmann-com-372-2025-129-itr-667-mum-trib-2\/"},"modified":"2026-07-30T10:16:05","modified_gmt":"2026-07-30T04:46:05","slug":"tata-consultancy-services-ltd-v-dy-cit-2023-154-taxmann-com-372-2025-129-itr-667-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-consultancy-services-ltd-v-dy-cit-2023-154-taxmann-com-372-2025-129-itr-667-mum-trib-2\/","title":{"rendered":"Tata Consultancy Services Ltd. v. Dy. CIT [2023] 154 taxmann.com 372 \/ (2025) 129 ITR 667 (Mum.)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer invoked rule 8D merely on the ground that the suo motu disallowance offered by the assessee was insignificant compared to the exempt income earned. The Tribunal held that, in the absence of proper satisfaction recorded with cogent reasons regarding the incorrectness of the assessee&#8217;s claim, invocation of section 14A read with rule 8D was invalid. The deletion of the disallowance was upheld. <strong>(<\/strong>AY. 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A: Disallowance of expenditure-Exempt income-Dissatisfaction of Assessing Officer must be based on cogent reasons-Mere observation that disallowance is meagre is insufficient. [R. 8D]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62740","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gjW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62740","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62740"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62740\/revisions"}],"predecessor-version":[{"id":62741,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62740\/revisions\/62741"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}