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Income Tax | Section 263 Revision for Section 14A Disallowance Without Exempt Income Quashed: ITAT Hyderabad

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

ITAT Hyderabad quashes Section 263 revision over ₹32.50 lakh Section 14A disallowance, holding that no exempt income arose and the 2022 amendment is prospective. The post Section 263 Revision for Section 14A Disallowance Without Exempt Income Quashed: ITAT Hyderabad 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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