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Rule 8D was not applicable in A.Y. 2006-07 for making disallowance U/s. 14A
Case Law Details
- Case Name
- The Great Eastern Shipping Co. Ltd. Vs Addl. 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
- 2006- 07
- Courts
- All ITAT, ITAT Mumbai
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ITAT MUMBAI BENCH ‘G’
Great Eastern Shipping Co. Ltd.
Versus
Additional Commissioner of Income-tax
IT Appeal Nos. 4507 & 4992 (Mum.) of 2011
SEPTEMBER 14, 2012
ORDER
P.M. Jagtap, Accountant Member.
These two appeals being I.T.A. No. 4507/Mum/2011 and I. T. A. No. 4992/Mum/2011 are cross-appeals which are directed against the order of the learned Commissioner of Income-tax (Appeals)-9, Mumbai dated March 15, 2011. First we shall take up the appeal of the Revenue being I.T.A. No. 4992/Mum/2011.
2. In the solitary ground as originally raised in this appeal, the Revenue has challe...
