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1 - 4 of 4 (0.84 seconds)Section 10 in The Coinage Act, 2011 [Entire Act]
Hindustan Uniliver Ltd ( As Successor To ... vs Ito 1(1)(2), Mumbai on 9 November, 2016
-ance made by the assessee,cannot make any addition u/s.14A r.w.r.8D of the Rules.We are
reproducing the relevant part of the order of Aditya Birla Finance Ltd.(supra) and it reads as
under:
Raptakos Brett And Co.Ltd, Mumbai vs Addl Cit 5(3), Mumbai on 23 February, 2017
In the light of the foregoing discussion, we find that neither the Ld. Assessing Officer
nor the Ld. Commissioner of Income Tax (Appeal) pointed out any defect in the accounts of
the assessee, therefore, the ratio laid down in the case of Britania Industries Ltd. vs DCIT
(ITA No.390/Kol/2013) order dated 02/03/2016, M/s Raptakos Brett & Co. Ltd. vs Addl.
CIT(A) (ITA No.7490/Mum/2013) order dated 10/11/2016 supports the case of the assessee.
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