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Section 14A8 Section 36(1)(viia)4

ACIT, NAINITAL vs. M/S. THE NAINITAL BANK LTD., UTTRAKHAND

In the result, the appeal of the Revenue is dismissed

ITA 6018/DEL/2016[2013-14]Status: DisposedITAT Dehradun05 Mar 2021AY 2013-14

Bench: Hon’Ble Mr. Justice P.P. Bhatt & Shri G.S. Pannu, Hon’Bleassessment Year : 2013-14

For Appellant: Shri N.C. Upadhyay, Senior DRFor Respondent: Shri K.R. Rastogi, FCA

Section 10Section 14ASection 36(1)(vii)Section 36(1)(viia)

section also nowhere provided that base amount for the deduction u/s 36(1)(viia) has to be arrived at the profit from eligible business before allowing deduction u/s 36(1)(vii) of the I.T. Act, 1961.” 3. Insofar as first Ground is concerned, the dispute revolves around the disallowance