DCIT, CHENNAI vs. SIVA VENTURES LIMITED, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

271 (1) ( c ) on interest income and disallowance u/s 14A . 1.2 The Ld CIT(A) has erred in not providing an iota of reasoning as to how the levy is not attracted in respect of interest income and U/s 14A vide a speaking order. G1.3 For these and other grounds that may be adduced at the time of hearing

SIVA INDUSTRIES AND HOLDINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman