2021 (3) TMI 1212

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....Sr. Standing Counsel for Revenue. Respondent Through: Mr. Ajay Vohra, Sr. Advocate. with Mr. Aditya Vohra, Adv. RAJIV SHAKDHER, J. (ORAL): 1. This appeal is directed against the order dated 16.10.2019 passed by the Income Tax Appellate Tribunal [hereafter referred to as the "Tribunal"] rendered in ITA 4807/Del/2016 concerning the assessment year (in short 'AY') 2009-2010. 2. The substa....

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....rue scope and meaning of Section 14 A of the Act? c) Whether in the facts and circumstances of the case and in law, ITAT failed to appreciate that the AO, having regard to the accounts of the Respondent, was not justified with the correctness of such claim of the Respondent in respect of such expenditure in relation to income which does not form part of the total income under this Act? ....