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![Sec 14A cannot be invoked when Investment in the Subsidiaries was shown as Non-Current Assets in the Balance Sheet: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Investment-Taxscan.jpg "Sec 14A cannot be invoked when Investment in the Subsidiaries was shown as Non-Current Assets in the Balance Sheet: ITAT [Read Order]")
Sec 14A cannot be invoked when Investment in the Subsidiaries was shown as Non-Current Assets in the Balance Sheet: ITAT [Read Order]
Mumbai bench of Income Tax Appellate Tribunal has held that Section 14A of the Income Tax Act 1961 cannot be invoked when investment in the...