2018 (5) TMI 1946

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....ma Meenakshi, JCIT (D.R) Respondent By : Smt. Sheetal Borkar, Advocate. ORDER Shri Inturi Rama Rao,  This is an appeal filed by the revenue directed against the order of Ld. Commissioner of Income Tax (Appeals)-1. Bangalore dt.29.07.2017 for the Assessment Year 2013-14. 2. The revenue raised the following grounds of appeal : 1. The order of the Learned CIT (Appeals), in so far as....

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....of the Assessing Officer be restored. 5. The appellant craves leave to add, to alter, to amend or delete any of the grounds that may be urged at the time of hearing of appeal. 3. Briefly the facts of the case are that the respondent-assessee is a company duly incorporated under the provisions of Companies Act, 1956. It is engaged in the business of system integration activities for defence an....

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....2.2014. Being aggrieved the assessee filed appeal before the Ld. CIT (Appeals). The learned CIT (Appeals) deleted the addition made under Section 14A of the Act on the ground that the assessee had not received any exempt income during the year under consideration. Being aggrieved the revenue is in appeal before us. 4. We have heard the rival contentions and perused the material on record. Now it....