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2020 (1) TMI 1568 - AT - Income TaxDisallowance u/s 14A in computing the Book Profits u/sec 115JB - HELD THAT:- Though the Revenue has raised the objections, we found the Special Bench decision in the case of ACIT Vs. Vireet Investments Pvt. Ltd. [2017 (6) TMI 1124 - ITAT DELHI] is superior and Tribunal was correct in accepting the view, and granted the relief to the assessee. Hence we found no merits in the Misc. Petition filed by the Revenue and the Misc. Petition is dismissed.
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