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1 - 3 of 3 (0.17 seconds)The Coinage Act, 2011
Godrej & Boyce Mfg Co. Ltd, Mumbai vs Dcit 10(2), Mumbai on 21 December, 2016
assessee's own case , thus , in order to maintain
consistency and judicial discipline , end of justice will
be met in the instant case if further disallowance of
expenditure u/s 14A is kept at an additional amount of
Rs.1,00,000/- towards administrative/misc. expenses to
be added to the income of the assessee . This is in view
of the non recording of proper satisfaction by the
authorities below as to the incorrectness of the claim of
the assessee's claim and also this disallowance u/s 14A
so upheld by us is in consonance with the decision of
Hon'ble Supreme Court in the case of Godrej and
Boyce Manufacturing Company Ltd. v. DCIT (2017)
394 ITR 449(SC). We order accordingly.
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