Sec. 14A of Income Tax Act, 1961 & Rule 8D of Income Tax Rules, 1963— Business Disallowance — Disallowance under s. 14A of the Act to be restricted to the amount of exempt income only and not at a higher figure. Revenue’s Appeal dismissed.—JT. CIT vs. ISG TRADERS LTD.[2020] 26 ITCD Online 006 (ITAT-KOLKATA)