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2018 (1) TMI 1461 - AT - Income TaxAddition u/s 14A r.w.r. 8D - HELD THAT:- As decided in case of Vireet Investment (P) Ltd. [2017 (6) TMI 1124 - ITAT DELHI] as held that for computing average value of investment, for the purpose of disallowance u/s. 14A r. w. Rule 8D only those investments could be considered which would yield exempt income. - Decided in favour of assessee. MAT - Disallowance of expenditure relatable to exempt income for working out book profit u/s. 115JB - HELD THAT:- We find that in the case of Vireet Investment (P) Ltd. (supra), identical issue has been decided against the revenue and in favour of the assessee in assessee’s own case for AY. 2010-11 [2017 (9) TMI 655 - ITAT MUMBAI]. Considering the above, we decide last Ground of appeal against the revenue
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