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Apoorva Extrusion Pt. Ltd. Versus DCIT, CC-18, New Delhi

2015 (7) TMI 1213 - ITAT DELHI

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 b .....

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incurred for the purpose of earning dividend. - Appeal filed by assessee dismissed - I.T.A. No.6964/Del/2014 - Dated:- 16-7-2015 - J. S. Reddy (Accountant Member) For the Appellant : None For the Respondent : Manoj Kr. Chopra, Sr. DR ORDER This .....

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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 .....

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