Section 14A disallowance applies to partner’s share of profits but not to Depreciation

ITAT  AHMEDABAD – SPECIAL BENCH

ITA No.3002/Ahd/2009 [Asstt.Year : 2006-2007]

Shri Vishnu Anant Mahajan Vs. ACIT

Date of Pronouncement : 25th May, 2012

PER BENCH :

Vide order dated 18-01-2012, the Hon’ble President, Income Tax Appellate Tribunal, referred the following question to this Special Bench in the case of Shri Vishnu Anant Mahajan Vs. Asstt.Commissioner o

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