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Income Tax | No Section 14A Disallowance Without Exempt Income: ITAT Deletes ₹3.60 Crore Addition

16 Oct 2026 · 1d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Hyderabad upholds deletion of ₹3.60 crore Section 14A disallowance where no exempt income was earned; Finance Act 2022 amendment held prospective. The post No Section 14A Disallowance Without Exempt Income: ITAT Deletes ₹3.60 Crore Addition appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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