The Tax Publishers2020 TaxPub(DT) 2301 (Del-Trib) : (2020) 082 ITR (Trib) 0258

IN THE ITAT, DELHI BENCH

SUCHITRA KAMBLE, J.M. & PRASHANT MAHARISHI, A.M.

Abhinav International (P) Ltd. v. DCIT

ITA No. 489/DEL/2017

2 June, 2020

Appellant by: Shailesh Gupta, Advocate

Respondent by: Pradeep Singh Gautam, Sr. Departmental Representative

ORDER

Suchitra Kamble, J.M.

This appeal is filed by the assessee against the Order, dated 9-11-2016 passed by Commissioner (Appeals)-1, New Delhi for assessment year 2013-14.

2. The grounds of appeal are as under :--

'1. In the facts & circumstances of the case, The learned Commissioner (Appeals) has wrongly upheld the disallowance made by learned assessing officer under section 14A under rule 8D2(iii) of the Income Tax Act, 1961 of expenditure of Rs. 2,97,725 on account of exempt income.

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