THE PR. COMMISSIONER OF INCOME TAX-4 vs. M/S HEMA ENGINEERING INDUSTRIES LTD.

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 135/2017 THE PR. COMMISSIONER OF INCOME TAX-4 ..... Appellant Through: Mr. Puneet Rai and Mr. Ruchir Bhatia, Advs. versus M/S HEMA ENGINEERING INDUSTRIES LTD. ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI O R D E R % 08.03.2017 The revenue is aggrieved by an order of the ITAT which set aside the disallowance under section 14A, on the premise that the disallowance was more than the tax exempt income, based upon the ruling of this Court in Delhi Cloth Mills Limited vs. DCIT 372 ITR 694. Since the ITAT has merely followed the decision of this Court, no substantial question of law arises. The appeal is, therefore, dismissed. S. RAVINDRA BHAT, J NAJMI WAZIRI, J MARCH 08, 2017/acm