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

92B by way of Expl. (c) with retrospective effect? 4. Whether on the facts and circumstances of the case and in law, ld. CIT(A) was correct and justified in deleting the disallowance u/s 14A being expenditure incurred to earn exempt income while computing the profits u/s 115JB? 5. Whether ld. CIT(A) erred in deleting the addition to book

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