Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
Home Case Index All Cases Income Tax Tri Income Tax + Tri
← Previous Next →
  • Contents


User Login
Stay sign in     

Forget password        New User/ Regiser

Annual Subscription

Demo / Trial Options


Yes Bank Limited, Dy. Commissioner of Income Tax Versus Addl. Commissioner of Income Tax, Yes Bank Limited.

Disallowance u/s 14A - Held that - Since the object of the assessee in making investment is to hold them as stock-in-trade. Accordingly, we are of the view that the methodology prescribed under Rule 8D(2)(iii) cannot be applied to the facts and circumstances of the instant case. Accordingly, we modify the order of the ld. CIT(A) and direct the AO to restrict the addition under Rule 8D(2)(iii) to ₹ 5,93,655/- - Decided partly in favour of assessee. - Deduction claimed under section 35D disa....... + More



← Previous Next →




Discussion Forum
what is new what is new


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version