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Income Tax | Section 14A Disallowance Cannot Exceed Exempt Income: Madras HC

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

Madras HC rules Section 14A and Rule 8D disallowance cannot exceed actual exempt income; AO must record dissatisfaction before applying Rule 8D. The post Section 14A Disallowance Cannot Exceed Exempt Income: Madras HC 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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