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Section 10A6 Section 1484 Section 14A2 Section 1472 Section 143(3)2 Deduction2

GRANDHI ANUPAMA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 266/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam14 Nov 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.266/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Smt.Grandhi Anupama Vs. Asst.Commissioner Of D.No.26-08-62 Income Tax R.R.M.R.Road Circle-4(1) Visakhapatnam Visakhapatnam [Pan : Aeepg9011P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.Manoj Kumar, Dr सुनवधई की तधरीख / Date Of Hearing : 05.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 15 .11.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.Manoj Kumar, DR

Section 10Section 14A

u/s. 14A of the Act rwr 8D of the Rules. 7.16. At this juncture, it is worthwhile to understand the provision of section 14A of the Act and Rule 8D of the Rules, and the same are reproduced below for ready reference: "Expenditure incurred in relation to income not includible in total income 14A (I) For the purposes of computing

GRANDHI ANUPAMA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

GRANDHI ANUPAMA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), , VISAKHAPATNAM vs. MINIMET REFRACORY SOLUTIONS PRIVATE LIMITED,, VISAKHAPATNAM