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2013 (10) TMI 1020 - ITAT AHMEDABADDisallowance u/s. 14A to be adjusted in MAT income computed u/s. 115JB – Held that:- Reliance has been placed upon the judgment in the case of Reliance Petro Products Pvt. Ltd vs. ACIT [2013 (10) TMI 1001 - ITAT AHMEDABAD]., wherein the decision of the Apex Court has been followed in the case of Apollo Tyres Ltd. Vs. CIT [2002 (5) TMI 5 - SUPREME Court] - The Coordinate bench decided the identical issue in case of Reliance Petro Products Pvt. Ltd. in favour of the assessee by following the decision of the Hon. High Court in case of Apollo Tyres Ltd. Respectfully, following the decision of Apex Court on this issue, upheld the order of the CIT (Appeals) and dismissed the appeal of the revenue – Addition is deleted – Decided against the Revenue.
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