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2013 (3) TMI 744 - ITAT AMRITSAR
Extract:
.......ported in 323 ITR 518. The disallowance of interest expenditure made by the ld. CIT(A) u/s 14A read with rule 8D is accordingly directed to be deleted and ground of appeal raised by the assessee is allowed. 34. In the result, the appeal of the assessee in ITA No.274(Asr)2012 is partly allowed. Order pronounced in the open court on 19th March, 2013.