The Pr. Commissioner Of Income Tax -Central-3 v. Counsel For Revenue. Versus
High Court
23 May 2018 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
The Pr. Commissioner Of Income Tax -Central-3 v. Counsel For Revenue. Versus
Date of order
23 May 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Pr. Commissioner Of Income Tax -Central-3 v. Counsel For Revenue. Versus, the High Court (2018) dismissed the appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~26
* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 634/2018
THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3
..... Appellant
Through: Mr. Ruchir Bhatia, Sr. Standing Counsel for Revenue. versus Counsel for Revenue. versus
WAVE INFRATECH PVT.LTD.
..... Respondent
Through: Ms. Ananya Kapoor with Mr. Salil Kapoor, Advs.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R23.05.2018
%
The Revenue’s appeal under Section 268 challenges an order of the Income Tax Appellate Tribunal (ITAT) on the issue of disallowance made under Section 14A of the Income Tax Act, 1961. This Court notices that the ITAT had relied upon the decision of this Court in Cheminvest Ltd. v. Commissioner of Income Tax 378 ITR 33 (Delhi). No such question of law arises.
The appeal is dismissed.
S. RAVINDRA BHAT, J
MAY 23, 2018 kks
A. K. CHAWLA, J
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