Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the Revenue against the order of ld. CIT(A)-32, New Delhi dated 22.11.2018.
At the outset, it was brought to our notice that the identical issue of disallowance u/s 14A and interest on corpus fund has been a subject matter of adjudication in assessee’s own case for A.Y. 2012-13 by the Tribunal vide order dated 06.11.2019 in and also in ITA No. 6647/Del/2016 for A.Y. 2008-09 vide order dated 05.04.2022. In the absence of any change in the factual matrix and legal proposition, the appeal of the revenue is hereby dismissed.
Agricultural Insurance Company of India Ltd. 3. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 30/06/2023.