Delhi HC upholds Section 14A Disallowance in rejection of Retrospective Application of 2022 Amendment [Read Order]

Delhi HC upholds Tribunal Ruling on Section 14A and rejects retrospective application of 2022 Amendment

By Saagarika Gopinath - On September 16, 2024 12:21 pm - 2 mins read

Delhi High Court - Delhi HC - Section 14A Disallowance - Retrospective Application - 2022 Amendment - taxscan

In a recent ruling, the Delhi High Court dismissed the appeals and denied the retrospective application of the amendment made to the Finance Act, 2022. In this case, the two appeals have been filed by the Principal Commissioner of Income Tax. The petitioner department has challenged the Tribunal’s view that disallowance under Section 14A of…

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