TMI Blog2015 (1) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of payments remains the same. The ld DR could not point out any fresh fact or distinguishing features so as to make us take a different opinion. Disallowance u/s 14A - Held that:- AO has invoked Rule 8D of the Income Tax Rules, 1962 (herein after ‘the Rules’) and enhanced the disallowance made by the assessee of ₹ 1,23,940/- to ₹ 6,48,260/- without recording any satisfaction u/s 14A(2) of the Act, which as has been held by the Hon’ble Delhi High Court in the case of Maxopp Investment Ltd. Vs. Commissioner of Income-tax ( 2011 (11) TMI 267 - Delhi High Court ). - ITA No. 2623/Del/2013 - - - Dated:- 22-1-2015 - S. V. Mehrotra (Accountant Member) And A. T. Varkey (Judicial Member) For the Petitioner : Parwinder Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 13 lakhs being commission paid to Mrs. Malati Kanoria u/s 36(1)(ii) of the Income Tax Act, 1961 (herein after the Act ). The ld CIT(A) has deleted the addition following the order of the ITAT in the case of the assessee company for Assessment Year 2002-03. The ld CIT(A) has held that the facts of the instant year are identical to the Assessment Year 2002-03, inasmuch as the person to whom commission has been paid and the basis of payments remains the same. 5. The ld DR could not point out any fresh fact or distinguishing features so as to make us take a different opinion. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ₹ 5,24,320/-. 7. Having considered the rival submission we find that the AO has invoked Rule 8D of the Income Tax Rules, 1962 (herein after the Rules ) and enhanced the disallowance made by the assessee of ₹ 1,23,940/- to ₹ 6,48,260/- without recording any satisfaction u/s 14A(2) of the Act, which as has been held by the Hon ble Delhi High Court in the case of Maxopp Investment Ltd. Vs. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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