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2023 (5) TMI 1266 - HC - Income TaxDisallowance u/s 14A r.w.r. 8D - Revenue disallowed the expenditure even there is no income i.e., dividend by taking recourse to Rule 8D - HELD THAT:- As assessee had not earned any exempt income.There is no dispute, that this issue is covered by a judgment Cheminvest Limited[2015 (9) TMI 238 - DELHI HIGH COURT] and Chettinad Logistics (P.) Ltd. [2017 (4) TMI 298 - MADRAS HIGH COURT] also confirmed by SC [2018 (7) TMI 567 - SC ORDER] - No substantial question of law arises.
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