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Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee
section 14A r.w.s. 8D at Rs.28,497/-. We find that order of Ld. CIT(A) in consonance with the decision of Special Bench of Delhi Tribunal in the case of Vireet Investment (P.) Ltd. (supra), thus, on the basis of aforesaid observation, we affirm the order of Ld. CIT(A). This ground No.(iii) of Revenue’s appeal is dismissed