Cheminvest Ltd. vs Income Tax Officer*

Authority: ITAT Tribunal/Court: Delhi Date: 2012-09-17 AY: 2000-01 Section: 69 Acts: Income Tax Act 1961, Income Tax Rules 1962 Result: Revenue Citation: (2009) 124 TTJ (Del)(SB) 577 : (2009) 121 ITD 318 : (2009) 27 DTR 82 Justices: R.P. Garg, Vice President; A.D. Jain, A.M. "," Rajpal Yadav, J.M. Appeal No: ITA No. 87/Del/2008; Asst. yr. 2004-05
Whether disallowance under section 14A of the Income Tax Act can be made in a year in which no exempt income has been earned or received by the assessee? --- Held: Yes.

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