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2021 (3) TMI 1370 - AT - Income TaxDisallowance u/s 14A r.w.r. 8D - HELD THAT:- This Tribunal in assessee’s own case [2021 (2) TMI 1296 - ITAT DELHI] in view of the admitted position that the facts and circumstances involved for this year are identical to ones involved in assessment years 2009-10, 2010-11 and 2011-12, in which the issue was restored to the file of Assessing Officer to take a fresh view in the light of directions given in [2014 (7) TMI 1314 - ITAT DELHI] for assessment year 2009-10, we are of the considered opinion that the request of the assessee can be accepted. We accordingly, while setting aside the impugned findings of the authorities below, restore the issue to the file of Assessing Officer to decide the same in the light of the view to be taken for earlier assessment years. - Decided in favour of assessee for statistical purposes.
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