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Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI
Before: SHRI H.S.SIDHU & SHRI PRASHANT MAHARISHI
O R D E R PER PRASHANT MAHARISHI, A. M.
This is an appeal filed by the ld ACIT, Central Circle 20, New Delhi (ld AO) for AY 2013-14 against the order of the ld CIT(A)-27, New Delhi dated 19.09.2017 raising the solitary ground of against deletion of disallowance u/s 14A of the Act as under:- “1. That the ld CIT(A) erred in law and on facts in deleting the addition of Rs. 24368923/- made on account of disallowance of expenses u/s 14A without appreciating the facts and circumstances of the case that the assessee is not able to bifurcate the expenses incurred on exempt income and taxable income. Also assessee is not maintaining separate a/c for exempt income and taxable income.”