GMR INFRASTRUCTURE LIMITED vs. THE DY. COMMISSIONER OF INCOME-TAX
In the result, we do not find any merit in the appeal
ITA/1036/2017HC Karnataka06 Jul 2021
Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR
Section 115JSection 132Section 139(1)Section 142(1)Section 143(1)Section 14ASection 153ASection 154Section 260Section 260A
b)
Whether, on the facts and in the
circumstances of the case and in law, the Tribunal
3
was justified in confirming the decision of
commissioner of Income-tax (Appeals) order and
thereby
upholding
the
disallowance
of
Rs.4,94,32,158/- under section 14A of the Act?"
2. Facts leading to filing of this appeal briefly stated are
that
