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S. 14A not applies to Share Application money as it is not an investment
Case Law Details
- Case Name
- Rainy Investments (P.) Ltd. Vs Assistant Commissioner of Income-tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘D’
Rainy Investments (P.) Ltd.
Versus
Assistant Commissioner of Income-tax
IT APPEAL NO. 5491 (MUM.) OF 2011
[ASSESSMENT YEAR 2008-09]
JANUARY 16, 2013
ORDER
Sanjay Arora, Accountant Member
This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-20, Mumbai (‘CIT(A)’ for short) dated 21.06.2011, partly allowing the assessee’s appeal contesting its assessment for the assessment year (A.Y.) 2008-09 u/s.143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) vid...
