TARINI MINERALS PVT. LTD.,ROURKELA vs. ACIT, ROURKELA

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-13

section 14A shall not be resorted to. In response to the same, the AR of the assessee stated that: “The assessee has not incurred any expenditure to earn the exempted income, hence it is submitted that no disallowance is warranted.” Assessee's reply in this regard has been carefully perused. Though, the assessee has not claimed any expenditure for such

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms