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provided any details with regard to shareholding pattern of the companies in which the investments were made. In the absence of any such details, the Assessing Officer has no other option but to apply Rule 8D. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed.
In the result, the assessee’s appeal in is dismissed.
To summarise the result, Revenue’s appeal in ITA.No.1741 & 1525/Mds/2014 are dismissed ITA.No.1742/Mds/2014 is partly allowed Assessee’s appeal in ITA.No.1739/Mds/2014 is allowed, ITA.No.1738/Mds/2014 is partly allowed for statistical purposes. ITA.Nos.1736, 1737 & 1740/Mds/2014 are dismissed. Order pronounced on 19th May, 2016 at Chennai. sd/- sd/- (ए. मोहन अलंकामणी) (एन.आर.एस. गणेशन) (A. Mohan Alankamony) (N.R.S. Ganesan) लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member चे�नई/Chennai, �दनांक/Dated, the 19th May, 2016. Kri.