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AO cannot reject Section 14A disallowance made by assessee without recording his satisfaction
Case Law Details
- Case Name
- ACIT Vs Indiabulls Real Estate Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs Indiabulls Real Estate Ltd. (ITAT Delhi)
AO cannot reject suo-moto disallowance made by assessee under Section 14A of the Income Tax Act, 1961 without recording his satisfaction as required under Section 14A(2) of the Income Tax Act, 1961.
FULL TEXT OF THE ITAT JUDGEMENT
The present appeals have been filed by the revenue against the orders of the ld. CIT(A)-4 , New Delhi dated 18.10.2016 & 20. 10.2016.
2. Since, the issues involved in both the appeals are common, they were heard together and are being disposed off by common
3. In ITA No. 6602/Del/2016 , following grounds ha...
