Deputy Commissioner Of Income Tax vs Hind Industries Ltd.

Authority: ITAT Tribunal/Court: Delhi Date: 2020-03-18 AY: 2011-12 Section: 14A, 40A(3), 69C, 133(6) Acts: Income Tax Act 1961, Section 14A, Section 40A(3), Section 69C, Section 133(6), Rule 8D, Rule 6DD Citation: (2020)58 CCH 0487 DelTrib (2020)79 ITR (Trib)0001 (Delhi) Justices: N. K. BILLAIYA, AM. & SUCHITRA KAMBLE, JM. Appeal No: ITA No. 3535/DEL/2016
Whether disallowance under Section 14A read with Rule 8D is justified when no exempt income is earned during the year? --- Held No. | Whether addition under Section 69C for alleged bogus purchases is justified when sales are accepted and quantitative tally is maintained? --- Held No.

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