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2013 (4) TMI 14 - HC - Income TaxCOD Clearance - revenue appeal rejected against deletion of addition on the share of loss in Auto Ancillary Trust and Tamilnadu Infotech Fund and also made a disallowance under Section 14A by CIT (A) on the reason that clearance from the Committee of disputes was not obtained by the Revenue before filing the appeal - Held that:- It is admitted by both sides that getting CoD clearance for filing appeal is no more required in view of the latest decision of in the case of Electronic corporation of India Vs. Union of India and others [2011 (2) TMI 3 - SUPREME COURT]. Thus the order passed by the Tribunal is set aside and the matter is remitted back to the Tribunal to hear the matter on merits and pass orders in accordance with law - in favour of the revenue.
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