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TMI Blog2015 (1) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... . Kapoor (Adv.) ORDER A. T. Varkey (Judicial Member) This is an appeal preferred by the revenue, against the order dated 08th February 2013 passed by ld CIT(A)-VI, New Delhi and relates to Assessment Year 2008-09. 2. Ground No.1 relates to depreciation on computer peripheral. 3. The ld CIT(A) has deleted the disallowance by holding as under:- "6.2 I have carefully considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger Res-integra, it is held that the ld CIT(A) has correctly allowed the claim of the assessee by following the judgement of Appellant by : Parwinder Kaur, Sr. DR Respondent by : Pradeep Dinodia & R.K. Kapoor, Adv Hon'ble Delhi High Court in BSES Yamuna Power Ltd 2010-TIOL-636 High court Delhi therefore the ground is dismissed. 4. Ground No. 2 relates to addition of Rs. 13 lakhs being commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . So we dismiss this ground of appeal of revenue. 6. Ground No.3 relates to disallowance u/s 14A of the Act. The ld CIT(A) on the facts of the case and after perusing the order of the AO has held as under:- "4.4 Now adverting to the case of the appellant company, it is seen that the Assessing Officer has made the disallowance of expenditure u/s 14A read with Rule 8D of the I.T. Rules without re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of M/s Jindal Photo Ltd. Vs. DCIT (2011-TIOL-653-ITAT-DEL) wherein it was held that Rule 8D cannot be invoked in the case of an assessee without recording any satisfaction about the incorrectness of the claim of that assessee. On these facts and circumstances of the cases the AO is directed to delete the addition made u/s. 14A read with Rule 8D of the I.T. Act of Rs. 5,24,320/-." 7. Havi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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