Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 1253 - AT - Income TaxDisallowance u/s 14A read with Rule 8D - HELD THAT:- Since the facts of the case of the impugned appeal are identical to the facts of the case decided by the Tribunal in assessee’s own case in the preceding assessment years, therefore, respectfully following the decision of the Tribunal in assessee’s own case for the A.Ys. 2009-10 [2014 (7) TMI 1314 - ITAT DELHI], 2010-11 [2016 (8) TMI 1573 - ITAT DELHI], 2011-12 [2019 (11) TMI 1188 - ITAT DELHI], 2012-13 [2021 (3) TMI 1370 - ITAT DELHI], 2013-14 [2021 (2) TMI 1296 - ITAT DELHI] we restore the issue to the file of A.O. with a direction to decide the issue afresh in the light of decision of the Tribunal in assessee’s own case - Needless to say A.O. shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. Appeal of the Assessee is allowed for statistical purposes.
|