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2019 (5) TMI 639 - HC - Income TaxDisallowance u/s 14A read with Rule 8D - disallowance of expenditure even where tax payer in particular year has not earned any exempt income - HELD THAT:- Issue covered by the judgment of this Court in Principal Commissioner of Income Tax-I, Chandigarh v. M/s Vardhman Chemtech Private Limited, Chandigarh [2018 (10) TMI 1037 - PUNJAB AND HARYANA HIGH COURT] wherein the appeal filed by the revenue was dismissed.
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