2015 (9) TMI 1424
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....ha, Advocate with Ms. Roopali Gupta, Advocate. O R D E R 1. These two appeals by the Revenue under Section 260-A of the Income Tax Act, 1961 ("Act") are directed against the order dated 31st October 2014 passed by the Income Tax Appellate Tribunal ("ITAT") in ITA No. 816/Del/2013 and ITA No. 607/Del/2013 for the Assessment Year ("AY") 2008-09. 2. Six questions are sought to be urged by ....
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....by Mr. Mahindru no sooner a copy thereof was handed over to him. Further there was no evidence to show that any such perquisite was actually paid by the Assessee to Mr. Mahindru. In the circumstances, the CIT (A) was of the view that the statement of Mr. Mahendru which was later retracted by him does not form a sufficient basis to infer that such payment was made to him by the Assessee out of undi....
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....JB. No substantial question of law arises as far as this issue is concerned. 7. Question No.6 concerns deletion of addition of Rs. 89,00,000 made by the AO for computation of the income for the purposes of Minimum Alternate Tax ("MAT") under Section 115 JB of the Act. This pertained to the expenditure incurred for earning exempt income under Section 14A read with Rule 8D. The ITAT has rightly he....