Case Law Details
Case Name : Commissioner of Income Tax Vs Liquid Investment And Trading Co. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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High Court of Delhi
Commissioner of Income Tax
versus
Liquid Investment And Trading Co.
Appeal No. ITA 240/2009
Date of Pronouncement – 05.10.2010
Both the CIT(A) as well as the ITAT have set aside the penalty imposed by the Assessing Officer under Section 271(1)(c) of the Income Tax Act, 1961 on the ground that the issue of deduction under Section 14A of
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It is indeed very helpful decision.However it shold nod be misused where there is noappeal.