ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI
In the result, the appeals of the assessee for AY 2013-14 and 2014-15
ITA 2175/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14
Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15
For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37
depreciation of Rs. 11,41,153/- on investment made in windmill; disallowance of Rs. 1,05,63,232/- under section 14A and disallowance of Rs. 59,58,893/- for non-deduction of TDS in AY 2014-15. 7. We take up the assessee’s appeal first.
8. Ground No. 1 in both the years is of general nature not requiring