Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Section 14A Disallowance Invalid in Absence of Exempt Income: ITAT dismisses Revenue’s Appeal
Income TaxOther Legal Matters
The ITAT dismissed the revenue's appeal, ruling that disallowance is invalid in the absence of exempt income. This decision clarifies the conditions under which disallowances can be applied. It emphasizes the need for a clear nexus between the disallowance and the exempt income.
