Case Law Details
Case Name : ACIT Vs. M/s Safe Enterprises (ITAT Mumbai)
Appeal Number : ITA No. 2700/MUM/2016
Date of Judgement/Order : 26/02/2018
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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ACIT Vs. M/s Safe Enterprises (ITAT Mumbai)
The next issue is dis allowance of Rs. 44,00,677/- made by the AO under Rule 8D(2)(iii) which later on was restricted to Rs. 2,05,975/-. We find that the appellant has earned dividend income of Rs. 63,72,737/- Also we f
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This decision has no relevance now, in view of finding by SC in the case of Maxopp investment that sec 14A dis allowance is called for even for shares held as stock-in- trade