Sharekhan Limited Vs DCIT (ITAT Mumbai)
Case ke facts
Sharekhan Limited par ₹18.89 crore ki disallowance lagayi thi kyunki purane saal ke provisions reverse hue the. Saath hi ₹6.62 crore Section 14A (jo exempt income pe kharcha disallow karta hai) bhi disallow hua tha.
Mudda (Issue)
Kya earlier year provisions reverse hone pe income pe disallowance lag sakti hai?
Faisla (Held)
ITAT ne disallowance hata di. Bola, provision reverse hone pe income taxable mani jaani chahiye, disallowance nahi ho sakti. 14A ki disallowance bhi hata di, par education cess disallowance banayi rakhi.
Practical takeaway
Provision reversal ya exempt income pe kharcha agar sahi proof ho toh aap apni favor mein ITAT tak ja sakte hain.
Original report: TaxGuru
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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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: 2026-10-13.