NIRALA DEVELOPERS PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

28. "Disallowance under Section 14A requires finding of incurring expenditure where it is found that for earning exempted income no expenditure has been incurred, disallowance under Section 14A cannot stand." It was contended that unless and until there was actual expenditure for earning the exempted income, there could not be any disallowance under section 14A. While 0 we agree that

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

28. "Disallowance under Section 14A requires finding of incurring expenditure where it is found that for earning exempted income no expenditure has been incurred, disallowance under Section 14A cannot stand." It was contended that unless and until there was actual expenditure for earning the exempted income, there could not be any disallowance under section 14A. While 0 we agree that

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

COMMISSIONER OF INCOME TAX DELHI IV vs. ESCORTS FINANCE 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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

MAXPAK INVESTMENT 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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part

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 A of the said Act provides the manner in which the Assessing Officer is to determine the amount of expenditure incurred in relation to income which does not form part