Deputy Commissioner of Income Tax vs. Amazon Smart Commerce Solutions P. Ltd.
Case No: ITA No. 5004/DEL/2024 (A.Y.2018-19)
Court: Income Tax Appellate Tribunal, Delhi Bench 'A', Delhi
Date: 2/24/2025
Parties Involved
appellantDeputy Commissioner of Income Tax
respondentAmazon Smart Commerce Solutions P. Ltd.
Facts Summary
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 03.09.2024, for assessment year 2018-19. The solitary issue raised by the Revenue in appeal is deleting of disallowance of Rs.5,00,00,000/- made by the Assessing Officer (AO) u/s. 14A r.w.r. 8D of the Income Tax Rules, 1962. Shri Ashish Tripathi, representing the department submitted that the assessee had made inv…
Decision in favour of
Assessee
Legal Issues
- 1. Deleting of disallowance of Rs.5,00,00,000/- made by the Assessing Officer (AO) u/s. 14A r.w.r. 8D of the Income Tax Rules, 1962.
Precedents Relied Upon
1 precedent cited in this judgement.