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2019 (6) TMI 94
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....ingh, Sr. DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been preferred by the assessee against the order dated 25.01.2018 of the. Commissioner of Income Tax (Appeals) 3, Ludhiana [hereinafter referred to as' CIT(A)'] agitating the action of the lower authorities in making / confirming of disallowance of Rs. 67,955/- u/s 14A of the Income Tax Act read with Rule 8D of th....
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....ted that the assessee has not earned tax exempt income during the year. He has relied upon the various decisions of the Hon'ble High Courts including that of the Jurisdictional High Court of Punjab and Haryana in the case of 'CIT Vs. Winsome Textiles' (2009) 319 ITR 204 (P&H) and Hon'ble Delhi High Court in the case of 'Cheminvest Ltd Vs. ITO' (2015) 378 ITR 33 (Delhi) and of the Hon'b....