CHNHB Health Insurance Co. Ltd. Vs ACIT (ITAT Kolkata)
Case ke facts
Company ne exempt income kamaya tha. AO ne total investments par Section 14A kaa disallowance laga diya. Assessee ne bola sirf unhi investments par calculate karo jahan se exempt income aayi.
Mudda (Issue)
Section 14A disallowance ka computation sirf exempt income yielding investments par hoga ya sab pe?
Faisla (Held)
Court ne bola sirf wahi investments count honge jahan se exempt income aayi hai. Case wapas AO ko diya, dubara compute karein.
Practical takeaway
Section 14A lagate waqt bas unhi investments ko include karo jahan se actual exempt income mili ho. Pure portfolio pe mat lagao.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-02.