2016 (7) TMI 1295

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....r. AR ORDER D. Karunakara Rao (Accountant Member) This appeal filed by the assessee on 16.01.2015 is against the order of the CIT (A)-9, Mumbai dated 28.10.2014 for the assessment year 2009-2010. In this appeal, assessee raised the following ground which reads as under:- "The CIT (A) erred in confirming the disallowance u/s 14A read with Rule 8D made by the AO of Rs. 12,28,308/-.....

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....ns viz (i) judgment of the Hon'ble Delhi High Court in the case of Joint Investments Pvt Ltd vs. CIT (372 ITR 694); (ii) decisions of the ITAT, Delhi in the case of Indus Valley Investments & Finance P Ltd vs. DCIT in ITA No.3763/Del/2013, dated 29.4.2015 and in the case of DCM Ltd vs. DCIT in ITA No.4467/Del/2012, dated 1.9.2015; (iii) decision of the ITAT Chandigarh Bench in the case of Aarti St....