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Case Law Details

Case Name : HCL Comnet Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 135/Del./2018
Date of Judgement/Order : 25/08/2021
Related Assessment Year : 2013-14
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HCL Comnet Ltd. Vs DCIT (ITAT Delhi)

It is settled principle of law that generic dissatisfaction as to the correctness of the claim of the assessee without assigning any reason is not a valid satisfaction which is mandatory under section 14A(2) of the Act, as has been held by Hon

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