Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2019 (3) TMI 1571 - SC ORDER
Disallowance u/s 14A - absence of exempt income - Rule 8D is prospective in operation and could not have been applied to any assessment year prior to Assessment Year 2008-09 - HELD THAT:- In view of the decision of this Court in Commissioner of Income Tax 5, Mumbai vs. Essar Teleholdings Ltd. through its Manager [2018 (2) TMI 115 - SUPREME COURT OF INDIA] we see no reason to entertain this special leave petition under Article 136 of the Constitution of India.
SLP dismissed.