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2015 (12) TMI 140 - ITAT MUMBAIDisallowance made u/s. 14A - Held that:- As relying on Derive Trading Pvt. Ltd case [2014 (12) TMI 1152 - ITAT MUMBAI ] we direct the AO to recompute the disallowance u/s. 14A with the rider to the actual expenditure which can be attributable to the receipt or earning of the dividend income excluding the expenditure related to business activity of share trading. - Decided in favour of assessee for statistical purposes. Disallowance of Broken Period interest - Held that:- Broken Period interest is allowable to assessee as relying on case of HDFC Bank Ltd. [2014 (8) TMI 119 - BOMBAY HIGH COURT] - Decided in favour of assessee. Addition on account of amortization of premium on HTM Securities - Held that:- Amortization of premium on HTM Securities is allowable to assessee as relying on case of HDFC Bank Ltd. [2014 (8) TMI 119 - BOMBAY HIGH COURT] - Decided in favour of assessee.
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