DCIT vs. M/S JUPITER CAPIAL PVT. LTD.,,
In the result, appeal of the Revenue is partly allowed
ITA 1595/BANG/2013[2010-11]Status: DisposedITAT Bangalore13 Dec 2019AY 2010-11
Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadaleassessment Year : 2010-11 Dcit, Circle 11(5), M/S. Jupiter Capital (P) Ltd., Bengaluru-560001. No. 54, Richmond Road, Vs. Bengaluru-560025. Pan : Aabcj 5666 R Appellant Respondent Revenue By : Shri. Pradeep Kumar, Jcit (Dr)(Itat), Bengaluru Assessee By : Smt. Pratibha, Advocate Date Of Hearing : 13.11.2019 Date Of Pronouncement : 13.12.2019
For Appellant: Smt. Pratibha, AdvocateFor Respondent: Shri. Pradeep Kumar, JCIT (DR)(ITAT), Bengaluru
Section 14ASection 36(1)Section 36(1)(iii)
7. The CIT(A) erred in deleting the entiredisallowance u/s 36(1) of Rs.
1,71,07,416/- without deliberating on the 'interest to others' of Rs. 38.95.273/- included therein.
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8. For these and such other grounds that may be urged at the time of hearing, it is humbly prayed that the order