"14 January 2012" Archive - Page 2

Rule 8D not applicable to Assessment years prior to the year in which Rule 8D comes in to force

Dipajyoti Resources Pvt. Ltd. Vs. ITO (ITAT Kolkata)

Though there are nine grounds raised by assessee there are only two issues involved in this appeal. One issue in ground no.3 is relating to confirmation of dis allowance of Rs. 25,000/- made by AO and further enhancement of dis allowance by Rs. 1,56,609/- u/s 14A of the IT Act. ...

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