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Principal Commissioner of Income Tax -2 Versus Gujarat State Investment Ltd.

2017 (2) TMI 34 - GUJARAT HIGH COURT

Addition u/s 14A - Applicability of Rule 8D - whether shall be applicable retrospectively or shall be applicable from AY 2008-09? - ITAT delted addition - Held that:- It is not in dispute that now following the decision of the Bombay High Court in th .....

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s held that provision of Rule 8D shall be applicable prospectively and shall not be applicable with respect to earlier assessment years. In view of above concluded question, it cannot be said the learned Tribunal has committed any error. The proposed .....

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nent JUDGMENT ( Per : Honourable Mr. Justice M. R. Shah ) 1.0. As common question of law and facts arise in both these appeals with respect to different assessment years but in case of very assessee, both these appeals are decided and disposed of tog .....

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earned Tribunal has dismissed the said appeal preferred by the Revenue, the Revenue has preferred present Tax Appeal with the following proposed question of law. A. Whether the Appellate Tribunal has erred in law and on facts in deleting the disallow .....

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d with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal dated 20.01.2016 passed in ITA No. 1284/AHD/2012 for AY 2005-06, by which, the learned Tribunal has dismissed the said appeal preferred by the Revenue, the Rev .....

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Appellate Tribunal has erred in law and on facts in holding the Rule 8D does not apply to Assessment Year preceding to AY 2008-09 ? 3.0. We have heard Shri Manish Bhatt, learned counsel for the Revenue and Shri JP Shah, learned counsel for the asses .....

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