2017 (2) TMI 1418

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....ngshen, DR ORDER Per AshwaniTaneja, AM: This appeal has been filed by the assessee against the order of Commissioner of Income Tax (hereinafter referred as 'Ld. CIT(A)') Mumbai-38, dated 27/11/2013 passed against the assessment order of the Assessing Officer (in short 'AO') u/s 143 (3) dated 30/01/2011 for AY 2009-10 on the following grounds. " Ground I 1. On the facts a....

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....nsider. 2. The appellant therefore prays that the A.O. directed to consider only shares & mutual Fund on which dividend was received for the purpose of Rule *D. Ground III The appellant craves its leave to add to, alter, modify, delete all/or any of the Grounds of Appeal." 2.The solitary issue raised in this appeal is with respect to disallowance made u/s 14A. During ....

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....013 and Kotak Mahindra Capital Company Ltd vs. DCIT (ITA No. 5748 and 248 of 2012) (Mum. Trib). Per contra Ld. DR relied upon the order of Lower Authorities. 3.We have considered the submissions made by the Ld. Counsel before us and find that this issue has been decided in favour of the assessee in the judgements relied upon before us. Therefore, accepting the request of the assessee, we send t....