DCIT, Circle-14(1), New Delhi Vs. M/s. RHC Holding Pvt. Ltd
Case No: ITA No. 7077/Del/2014
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI
Date: 2/19/2025
Parties Involved
appellantDCIT, Circle-14(1), New Delhi
respondentM/s. RHC Holding Pvt. Ltd
Facts Summary
The appeal in ITA No.7077/Del/2014 filed by the revenue for AY 2009-10, arises out of the ld. Commissioner of Income Tax (Appeals)-XX, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 171/2013-14/CIT(A)-XX dated 30.10.2014 against the order of assessment passed u/s 92CA(4)/ 143(3) Income Tax Act, 1961 (hereinafter referred to as ‘the Act) dated 28.02.2014 by the Assessing Officer, DCIT, Central Revenue, New Delhi (hereinafter referred to as ‘ld. AO’). The assessee earn…
Decision in favour of
Assessee
Legal Issues
- 1. Challenging the deletion of disallowance u/s 14A of the Act.
Precedents Relied Upon
2 precedents cited in this judgement.