PR COMMISSIONER OF INCOME TAX vs. R SURYANARAYANA

In the result, the appeal filed by the revenue stands

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

disallowance under Section 14A of the Income Tax Act, 1961 read with Rule 8D of the Income Tax Rules, 1962 contrary to the provisions of the section? (iv) Whether on the facts and the circumstances of the case, the Learned Tribunal has erred in law as well as in fact and the impugned order is perverse in confirming the order

M/S. SREE TRADING CORPORATION vs. INCOME TAX OFFICER, WARD 4(1), HYDERABAD

Bench: N.TUKARAMJI,UJJAL BHUYAN