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1 - 10 of 27 (0.47 seconds)Section 14A in The Income Tax Act, 1961 [Entire Act]
Section 80AB in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 80E in The Income Tax Act, 1961 [Entire Act]
Section 80I in The Income Tax Act, 1961 [Entire Act]
Maxopp Investment Ltd.. vs Commr.Of I.T New Delhi on 12 February, 2018
2. The Ld. CIT (A) has erred in law and on facts as the assessee
invested a substantial amount of Rs. 187 Cr. in group
companies/sister concerns which entail disallowances to be
computed as per the provision of 14A of the I.T. Act read with
Rule 8D of the I.T. Rules, 1962 as in the recent ruling by the
Hon'ble Apex Court in Maxopp Investment Ltd. vs. CIT, New
Delhi, (2018) 402 ITR 640 (SC), the same position as discussed
above has been upheld."
Commissioner Of Income Tax-I vs M/S Reliance Energy Ltd (Formerly Bses ... on 28 April, 2021
(C.1.1) As the issue is covered in favour of the assessee by order of Hon'ble
Supreme Court in the case of CIT vs. Reliance Energy Ltd. (supra), the Assessing
Officer is directed to allow deduction u/s 80IA of the Act in respect of interest
earned by the assessee from FDR kept for release of security/retention money.