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Income Tax | Section 14A Disallowance Cannot Exceed Exempt Income: ITAT Delhi Dismisses Revenue Appeal

8 Oct 2026 · 6d agoBy CA Vijayakumar ShettySource: TaxGuru

ITAT Delhi upholds deletion of ₹3.38 crore Section 14A disallowance against ₹24,000 exempt income; 2022 amendment held prospective. The post Section 14A Disallowance Cannot Exceed Exempt Income: ITAT Delhi Dismisses Revenue Appeal appeared first on TaxGuru .

Attribution

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

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