2017 (12) TMI 1768

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..... The issue in the opinion of this Court is now covered by the judgment of the Supreme Court in Godrej Boyce Manufacturing Co. Ltd. v. DCIT [ 2017 (5) TMI 403 - SUPREME COURT] . In that judgment, the Court confirmed the opinion of various High Courts bringing to tax any amount under Section 14A and applying the Rule 8D, the Assessing Officer has to record prima facie satisfaction that the claim of .....

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..... ioner granted the relief which was confirmed by the ITAT. The issue in the opinion of this Court is now covered by the judgment of the Supreme Court in Godrej Boyce Manufacturing Co. Ltd. v. DCIT (2017) 394 ITR 449 (SC). In that judgment, the Court confirmed the opinion of various High Courts bringing to tax any amount under Section 14A and applying the Rule 8D, the Assessing Officer has to .....

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