erred in law and on
facts in applying amended provisions of Rule 8D
which were effective from 02.06.2016.
4. That ... amended Rule 8D should be applied by the AO as a
consequence of which the disallowance remaining after the
application of amended Rule 8D
Dcit Circle-4, Ludhiana, Ludhiana vs Rockman Industries Ltd, Ludhiana on 25 November, 2024
आयकर
Rules and
making disallowance ignoring the stand taken by the assessee. As per ground no. 3
the amended provisions of Rule 8D, effective from ... Rule
8D(2)(iii). The total disallowance thus made suo-moto amended to Rs. 11,79,624/-.
The AO made disallowance under Rule 8D
Rules and
making disallowance ignoring the stand taken by the assessee. As per ground no. 3
the amended provisions of Rule 8D, effective from ... Rule
8D(2)(iii). The total disallowance thus made suo-moto amended to Rs. 11,79,624/-.
The AO made disallowance under Rule 8D
Rules and
making disallowance ignoring the stand taken by the assessee. As per ground no. 3
the amended provisions of Rule 8D, effective from ... Rule
8D(2)(iii). The total disallowance thus made suo-moto amended to Rs. 11,79,624/-.
The AO made disallowance under Rule 8D
Rules and
making disallowance ignoring the stand taken by the assessee. As per ground no. 3
the amended provisions of Rule 8D, effective from ... Rule
8D(2)(iii). The total disallowance thus made suo-moto amended to Rs. 11,79,624/-.
The AO made disallowance under Rule 8D
Rules and
making disallowance ignoring the stand taken by the assessee. As per ground no. 3
the amended provisions of Rule 8D, effective from ... Rule
8D(2)(iii). The total disallowance thus made suo-moto amended to Rs. 11,79,624/-.
The AO made disallowance under Rule 8D
year under Appeal viz., 2013-14, the AO has applied
amended provisions of Rule 8D which came into force on 2nd June
2016. However ... regarding disallowance under Section 14A. For
this Assessment Year, the amended provisions of Rule 8D, with effect
from 2nd June 2016 will be applicable
this issue and perused the record. A
perusal of the amended provisions of Rule 8D, which is
extracted above, would show that the annual average ... made by Ld A.R is in accordance with the
provisions of amended Rule 8D. Accordingly, we set aside the
order passed
this issue and perused the record. A
perusal of the amended provisions of Rule 8D, which is extracted
above, would show that the annual average ... made by Ld A.R is in accordance with the provisions of
amended Rule 8D. Accordingly, we set aside the order passed
