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Income Tax | Section 14A Disallowance Restricted to Dividend-Yielding Investments: ITAT Kolkata

9 Oct 2026 · 5d agoBy CA Vijayakumar ShettySource: TaxGuru

ITAT Kolkata allows ₹2.65 crore Section 14A relief, holding that Rule 8D considers only dividend-yielding investments, following Calcutta HC. The post Section 14A Disallowance Restricted to Dividend-Yielding Investments: ITAT Kolkata 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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