CIT v. Deepak Mittal
361 ITR 131High Court2014#1728 most cited
What is CIT v. Deepak Mittal authority for?
The Assessing Officer must record explicit dissatisfaction with the assessee's claim or calculation of expenses related to exempt income before applying Rule 8D for disallowance under Section 14A. This principle also extends to the requirement of adequate inquiry before allowing or disallowing Chapter VI-A deductions like Section 80P.
66
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2025.
Also referred to as
CIT v. Deepak Mittal · 361 ITR 131 · Section 14A · Rule 8D · disallowance exempt income · AO satisfaction · recording dissatisfaction · adequate enquiry · Section 80P deduction · Chapter VI-A deductions
Also reported as
219 Taxmann 31438 Taxmann.com 83
