2022 (2) TMI 764

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.... the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals]-07, New Delhi dated 31.07.2017 pertaining to Assessment Year 2013-14. 2. The grievances of the Revenue read as under: "1. Whether on the facts and under the circumstances of the case, the Ld. CIT(A) has erred in deleting disallowance of Rs. 6,00,01,073/-, ignoring the fact that the total maintenance charges ....

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..... CIT(A) has erred in deleting the disallowance of Rs. 9,15,842/- made by the AO u/s. 14A r.w.r. 8D of the I.T. Act, 1961 by ignoring the mandatory provisions of section 14A r.w.r. 8D of the Income Tax Act, 1961. 4. Whether on the facts and under the circumstances of the case, Ld. CIT(A) erred in law by deleting the addition/disallowance of Rs. 19,66,540/- made by the AO u/s. 2(24)(X) r.w.s. 36(....

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....India vide its order dated 20.01.2020 whereby the erstwhile management of Unitech was superseded and constitution of new management was approved. The relevant extract of the order is as under: "Clause vii - Pending further orders of this Court, there shall be a moratorium against the institution of proceedings against Unitech Limited and its subsidiaries. The moratorium shall also extend to exis....