In Law v. Dcit (2010) 328 Itr 81 (Bom.) ?, the High Court (2013) dismissed the appeal.
Issue: Whether on the facts and in the circumstances of the case and in law the Tribunal was right in directing the Assessing Officer to recomputed the dis-allowance u/s.14A on a reasonable basis relying on the judgment of this Court in the case of Godrej Boyce Manufacturing Company Limited v.
Decision: 3)Accordingly, the appeal is dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1184 OF 2012
The Commissioner of Income Tax-6.v.
M/s. Mazagaon Dock Ltd.
..Appellant.
..Respondent.
Mr. Suresh Kumar for the Appellant.None for the Respondent.
CORAM : J.P. DEVADHAR AND M .S. SANKLECHA, JJ.
DATE : 1st March, 2013
PC:
Heard. Admit on the following substantial question of
law.
Whether on the facts and in the circumstances of the case and in law the Tribunal was right in directing the Assessing Officer to recomputed the dis-allowance u/s.14A on a reasonable basis relying on the judgment of this Court in the case of Godrej Boyce Manufacturing Company Limited v. DCIT (2010) 328 ITR 81 (Bom.) ?
2)We find that the Tribunal has remanded the issue to
the file of the Assessing Officer to examine the same in the light of the decision of this Court in the matter of Godrej Boyce Manufacturing Company Limited v. DCIT (2010) 328 ITR 81
ASN
(Bom.) In the light of the above, we see no reason to entertain the proposed question of law.
3)Accordingly, the appeal is dismissed with no order as to
costs.
(M.S.SANKLECHA, J.)
(J.P. DEVADHAR, J.)
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