TIMKEN INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR
In the result, appeal of the assessee stands partly allowed
ITA 92/RAN/2022[2017-18]Status: DisposedITAT Ranchi12 Jun 2025AY 2017-18
Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)
For Appellant: S/Shri K.M.Gupta/Krishan Shaw, ARsFor Respondent: Smt. Rinku Singh, CIT DR
Section 115JSection 14ASection 234D
disallowance u/s.14A r.w. Rule 8D of the Act, both under the normal provisions of the Act as well as in respect of book profit computed under section 115JB of the Act. In regard to Ground No.6, it was the submission that this issue related to the incorrect payment of refund issue without issuing the refund per se and the connected
