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![Disallowance u/s 14A Inapplicable due to Absence of Exempt Income: ITAT [Read Order] Disallowance u/s 14A Inapplicable due to Absence of Exempt Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060606-itat-ruling-income-tax-tribunal-tax-disallowance-taxscan.webp)
Disallowance u/s 14A Inapplicable due to Absence of Exempt Income: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowance under Section 14A of the Income Tax Act, 1961 was...