ITAT set aside disallowance u/s. 14A as Assessee not provided complete details of expenses

IN THE ITAT DELHI BENCH ‘C’ Holcim (India) (P.) Ltd. Versus Income-tax Officer, Ward-12 (4), New Delhi IT Appeal No. 2628 (Delhi) of 2010 [Assessment year 2006-07] September 14, 2012 ORDER A.N. Pahuja, Accountant Member – This appeal filed on 02.06.2010 by the assessee against an order dated 11.03.2010 of the ld. CIT(A)-XV, New Delhi, raises the following grounds:-  1.  “That the CIT(A) erred on facts and in law in confirming the disallowance of Rs. 8,52,43,836/- made by the Assessing Officer u/s 14A of the Income-tax Act, 1961 (the Act). 1.1  That t...