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No Disallowance u/s 14A can be made in case of Dividend Income Accrued from Shares kept as Stock in Trade: ITAT Kolkata
In DCIT v. M/s. Kredent Brokerage Services Pvt Ltd, the division bench of the Kolkata ITAT held that disallowance under section 14A of the Income Tax...


![Disallowance under Sec. 14A is Applicable to Dividend Income even if DDT is Paid on it: SC [Read Judgment] Disallowance under Sec. 14A is Applicable to Dividend Income even if DDT is Paid on it: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan.jpg)
