TMI Blog2018 (11) TMI 1739X X X X Extracts X X X X X X X X Extracts X X X X ..... will not apply if no exempt income is received or receivable during the relevant previous year. - Decided in favour of assessee. Applicability of the second proviso of Section 40 (a)(ia) to the Assessment Year 2010-11 - HELD THAT:- This issue is also covered against the Revenue vide decision of this court in Ansal Land Mark Township (P.) Ltd v. CIT [ 2015 (9) TMI 79 - DELHI HIGH COURT] as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch relates to disallowance under Section 14A of the Income Tax Act, 1961 ('Act' for short) is covered against the Revenue by several decisions of this court including the latest decision in the case of Pr. CIT v. Mcdonalds's India (P.) Ltd. [2019] 101 taxmann.com 86 (Delhi). 3. The second issue raised by the Revenue relates to applicability of the second proviso of Section 40 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
