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2013 (10) TMI 370 - DELHI HIGH COURT - Income Tax
Head Note / Extract:
Disallowance of expenditure u/s 14A of the Income Tax Act – Held that:- Disallowance has been made under Section 14A and the question was whether a higher disallowance of more than Rs.94 lakhs would have been made and the Commissioner has not given or formed any opinion on whether or not the said disallowance was satisfactory or not. Commissioner was not sure and certain, though the Assessing Officer had applied his mind and accepted the offer made by the assessee – Decided against the Revenue.