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2019 (7) TMI 182 - AT - Income TaxDisallowance u/s 14A - no exempt income - HELD THAT:- When there is no exempt income earned by the assessee during the relevant assessment year, no disallowance can be made by invoking the provisions contained u/s 14A. So, finding no illegality or perversity in the impugned order passed by the CIT (A), present appeal filed by the Revenue is hereby dismissed. See M/S CHETTINAD LOGISTICS PVT. LTD. [2018 (7) TMI 567 - SC ORDER] - Decided against revenue.
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