ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ It(Tp)A Nos.2, 3 & 4/Chny/2025 िनधा@रण वष@ /Assessment Years: 2012-13, 2013-14 & 2017-18

94,398/- disallowed by the assessee in the return. The Assessing officer has arrived at the total disallowance under Section 14 A at ₹25,92,856/-. IT(TP)A Nos.2, 3 & 4/Chny/2025 & Carborundum Universal Ltd. :- 10 -: On appeal, it was submitted before the CIT(A) that for the assessment year under Appeal viz., 2013-14, the AO has applied amended

M/S. ASHOK LEYLAND LIMITED,CHENNAI vs. ACIT NON CORPORATE CIRCLE 8(1)-LTU-2, , CHENNAI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue stands dismissed