PCIT v. Tata Capital Ltd.

161 Taxmann.com 557High Court2024#2939 most cited

What is PCIT v. Tata Capital Ltd. authority for?

The satisfaction of the Assessing Officer regarding the accounts maintained by the appellant must be based on cogent reasons to invoke Rule 8D.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v Tata Capital Limited · Rule 8D · section 14A · disallowance · audited accounts · cogent reasons · Assessing Officer satisfaction · Bombay HC

Issues it is cited on

Judgments citing PCIT v. Tata Capital Ltd.

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