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Commissioner of Income Tax Versus M/s Vikabh Securities P Ltd.

Disallowance u/s 14A r.w.r. 8D - Whether on the facts and the circumstances of the case and in law, the Tribunal was justified in deleting the disallowance made as per sub clause (ii) of Rule 8D(2) r.w.s. 14A of the Act? - Held that:- As is evident f .....

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he 'Rule') would not be applicable for the purposes of disallowance under Section 14A of the Act for assessment prior to Assessment Year 200809. In the above view the impugned order holds the disallowance has to be made on reasonable basis and not on .....

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td. (supra) and the same has been followed by the impugned order. - Decided against revenue - INCOME TAX APPEAL NO. 2044 OF 2013 - Dated:- 27-10-2015 - M.S. SANKLECHA & G.S. KULKARNI, JJ. Mr. Ashok Kotangale, Advocate i/b Padma Divakar for Appell .....

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The Assessment Year involved is A.Y. 200607. 2. The revenue has urged following questions of law for our consideration: 1) Whether on the facts and the circumstances of the case and in law, the Tribunal was justified in deleting the disallowance mad .....

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328 ITR 81 (Bom.), when the revenue has not accepted the principles laid down by the said decision as evidenced by the SLP filed? 3. As is evident from the proposed questions of law the impugned order of the Tribunal placed reliance upon the decision .....

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