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2015 (7) TMI 1213 - ITAT DELHI

2015 (7) TMI 1213 - ITAT DELHI - TMI - Addition u/s 14A - assessee’s contention is that the A.O. has not recorded satisfaction as required u/s 14A - Held that:- We find that the A.O. at para 3 has recorded such satisfaction. It is not specified in the Act as to how a satisfaction should be recorded. Thus, this ground is without merit. - Expenditure incurred for purpose of earning dividend - Held that:- Assessee has no other business and its entire income earned is from dividend and the expen .....

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is no petition for adjournment either. Under these circumstances, I proceed to decide this case ex-parte, qua the assessee, on merits, after hearing Ld. D.R. 3. Heard Ld. D.R. On careful consideration of facts and circumstances, of the case I hold as follows:- The assessee s contention is that the A.O. has not recorded satisfaction as required u/s 14A of the Act. We find that the A.O. at para 3 has recorded such satisfaction. It is not specified in the Act as to how a satisfaction should be reco .....

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