Delhi High Court - Orders
The Pr. Commissioner Of Income Tax -9 vs Usha International Ltd on 27 February, 2019
Author: S. Ravindra Bhat
Bench: S. Ravindra Bhat, Prateek Jalan
$~89
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 198/2019 & CM APPL.9529/2019
THE PR. COMMISSIONER OF INCOME TAX -9 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Std.Counsel
versus
USHA INTERNATIONAL LTD. ..... Respondent
Through: Mr.V.P.Gupta, Advocate
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE PRATEEK JALAN
ORDER
% 27.02.2019
1. The Revenue's appeal articulates its grievance that disallowance under Section 14A was reduced by the ITAT.
2. We noticed that the ITAT followed the ruling of this Court in Joint Investments Pvt. Ltd. vs. Commissioner of Income Tax (2015) 372 ITR 694.
3. No question of law, therefore, arises.
4. The appeal is dismissed.
S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 27, 2019 'hkaur'