2023 (6) TMI 358
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....gh, Jr. Standing Counsel. For the Respondent Through: Mr Kushagra Pandit, Advocate. RAJIV SHAKDHER, J.: (ORAL) CM No.22379/2023 1. This is an application filed on behalf of the applicant/appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the applicant/appellant/revenue, there is a delay of 55 days in re-filing the appeal. 2. Mr Kushagra Pandit, Advoc....
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.... to the Tribunal, no exempt income has been earned by the respondent/assessee during the period under consideration, and therefore, disallowance under Section 14A of the Act was not warranted. 7. There is no dispute, that this issue is covered by a judgment of the coordinate bench of this Court dated 02.09.2015 passed in ITA 749/2014 titled Cheminvest Limited v. Commissioner of Income Tax-VI and ....