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2019 (6) TMI 40 - AT - Income TaxAdjustment on account of computation of ALP - HELD THAT:- The issue is squarely covered in assessee’s favour by the decision of the Tribunal for Assessment Year 2008-09 & 2009- 10 [2018 (12) TMI 1647 - ITAT DELHI] the facts remains the same and there is no distinguishing factors pointed out by the Ld. DR. Thus, Ground No. 1 is partly allowed for statistical purpose. Disallowance u/s 14A of the Act read with Rule 8D of the Rules to the Administrative Cost - HELD THAT:- As the investment is running into 2.14 lakhs and the funds available with the assessee was running into 100s of crores. Therefore, Ground No. 2 of Revenue’s appeal is dismissed. Addition u/s 43B - late payment of ESI - HELD THAT:- As the payment was made within the approved due date of filing of the return u/s 139. Ground Revenues’ appeal is dismissed.
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