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

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 the case of Godrej and Boyce Mfg Co. Ltd vs. Deputy CIT reported in (2010 (8)77 - BOMBAY HIGH COURT ), the Division Bench of this Court in the case of Commissioner of Income Tax vs. Torrent Power Limited (2014 (6)185 - GUJARAT HIGH COURT ) has held tha .....

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ENT ( 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 together by this common judgment and order. 2.0. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal dated 20.01.2016 passed in ITA No. 1283/AHD/2012 for AY 2002-03, by which, the learned Tri .....

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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 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 disallowance of ₹ 2,50,85,863/made by the AO u/s. 14A of the Act ? B. Whether the Appellate .....

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