DCIT, NEW DELHI vs. M/S. PTC INDIA LTD., NEW DELHI

Appeal of the revenue is dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishiptc India Ltd, Vs. Acit, 2Nd Floor, Nbcc Tower, Circle-14(1), 15, Bhikaji Cama Place, New Delhi New Delhi Pan: Aabcp7947F (Appellant) (Respondent)

disallowable under section 14 A of the income tax act and ultimately it has also submitted only the estimate of disallowable

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

disallowances under section 14A of the Act. 14. Whether, on the facts and circumstances of the case the Ld. CIT(A) has erred

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

disallowance can be made under section 14A of the said Act. 0 Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. 0 Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

disallowance under Section 14A requires establishment of "proximate link" between expenditure and exempt income. Here, the link is clear: shareholding generates dividend, and shareholding necessitates administrative expense.” 14

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

disallowance under Section 14A requires establishment of "proximate link" between expenditure and exempt income. Here, the link is clear: shareholding generates dividend, and shareholding necessitates administrative expense.” 14

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

disallowance under Section 14A requires establishment of "proximate link" between expenditure and exempt income. Here, the link is clear: shareholding generates dividend, and shareholding necessitates administrative expense.” 14

EICHER LTD. vs. COMMISSIONR OF INCOME TAX

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

COMMISSIONER OF INCOME TAX vs. VOU INVESTMENT LTD.

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

MINDA INDUSTRIES LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

EICHER LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

COMMISSIONER OF INCOME TAX vs. AKM SYSTEMS PVT LTD

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowance can be made under section 14A of the said Act. Scope of sub-sections (2) and (3) of Section 14A 29. Sub-section (2) of Section 14