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2021 (4) TMI 371 - AT - Income TaxDisallowance u/s 14A r.w.r. 8D - CIT (A) directing to exclude investment which was not yielded exempt income - HELD THAT:- As decided in own case [2018 (5) TMI 1942 - ITAT MUMBAI] issue decided in favour of assessee adopting same methodology for computing the disallowance. The Ld.DR could not controvert the findings of the Ld.CIT(A) with new cogent evidence or information. Accordingly, we find that Ld.CIT (A) has relied on the judicial decisions and took a reasoned view. Accordingly, we do not find any infirmity in the order of the Ld.CIT(A) and uphold the same and dismiss the grounds of appeal of the revenue.
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