Pr. Commissioner Of Income Tax-3 v. M/S Fortis Health Management Ltd
High Court
11 Feb 2019 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax-3 v. M/S Fortis Health Management Ltd
Date of order
11 Feb 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax-3 v. M/S Fortis Health Management Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~95
*IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 139/2019 & CM APPL. 6354/2019
%
PR. COMMISSIONER OF INCOME TAX-3 ..... Appellant Through : Mr. Ruchir Bhatia, Sr. Standing Counsel. Through : Mr. Ruchir Bhatia, Sr. Standing Counsel.
versus
M/S FORTIS HEALTH MANAGEMENT LTD ... Respondent Through : Mr. Simran Mehta, Adv.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN O R D E R11.02.2019
This appeal, by the Revenue, under Section 260A urges a solitary ground with respect to the disallowance under Section 14A. Though the Assessment Officer (AO) brought to tax the amounts on an application of Rule 8D of the Income Tax Rules, the ITAT set aside the addition by relying on this court’s judgment in Cheminvest Ltd. v. CIT, (2015) 378 1TR 33 (Del). In the present case too, no exempt income was in fact earned by the assessee. As a result, no substantial question of law arises.
The appeal is dismissed.
S. RAVINDRA BHAT, J
FEBRUARY 11, 2019
aj
PRATEEK JALAN, J
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