Ita/1299/2018 Of The Commissioner Of Income Tax -Ltu v. Mawana Sugar Limited
High Court
20 Nov 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Ita/1299/2018 Of The Commissioner Of Income Tax -Ltu v. Mawana Sugar Limited
Date of order
20 Nov 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/1299/2018 Of The Commissioner Of Income Tax -Ltu v. Mawana Sugar Limited, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~50
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1299/2018 & CM APPL. 48192/2018 –THE COMMISSIONER OF INCOME TAX LTU..... Appellant Through Mr.Ruchir Bhatia, Advocate. versus
MAWANA SUGAR LIMITED
..... Respondent
Through Mr.Mayank Nagi, Advocate.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI O R D E R
%
20.11.2018
The issue raised in the present appeal relates to disallowance under Section 14A of the Income Tax Act, 1961 ('Act' for short).
The impugned order passed by the Income Tax Appellate Tribunal (‘Tribunal’ for short) dated 28.05.2018 has remanded the issue of disallowance under Section 14A of the Act to the Assessing Officer to first examine as to whether the respondent-assesee had earned any exempted income which was not taxable.
In view of the direction given by the Tribunal, we are not inclined to interfere with the impugned order as the issue is covered by the decision of this court in Pr. Commissioner of Income Tax-6 v. Mcdonalds India Pvt. Ltd., ITA No. 725/2018 decided on 22.10.2018.
The appeal is accordingly dismissed.
SANJIV KHANNA, J
NOVEMBER 20, 2018/ndn
ANUP JAIRAM BHAMBHANI, J
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