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2019 (4) TMI 552 - AT - Income TaxDisallowance u/s 14A - not earned any exempt income - withdrawal of suo moto disallowance before the AO itself - HELD THAT:- Issue relating to request for withdrawal of suo moto disallowance before the Learned CIT(A) whether can at all been entertained is not required to be dealt with in this particular case before us. Respectfully relying upon Corrtech Energy [2014 (3) TMI 856 - GUJARAT HIGH COURT] we do not hesitate to delete the disallowance u/s 14A r.w.r. 8D particularly in view of the fact that the assessee neither have any exempt income nor earned dividend income in the case in hand before us. Decided in favour of assessee.
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