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Income Tax | Section 154 Cannot Introduce Fresh Section 14A Disallowance: ITAT Chennai

7 Oct 2026 · 7 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Chennai quashes ₹35.37 lakh Section 14A disallowance made for first time through Section 154 rectification proceedings. The post Section 154 Cannot Introduce Fresh Section 14A Disallowance: ITAT Chennai appeared first on TaxGuru .

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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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