2023 (6) TMI 618

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....with Mr Akshat Singh, Jr. Standing Counsel. Respondent: Mr M.P. Rastogi with Mr Manu K. Giri, Advocates. JUDGMENT RAJIV SHAKDHER, J.: (ORAL) CM No.22364/2023 CM No.22365/2023 1. These are applications filed on behalf of the applicant/appellant/revenue seeking condonation of delay in filing and refiling the appeal. 1.1 According to the applicant/appellant/revenue, there is a de....

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....ore, disallowance under Section 14A of the Act was not sustainable. 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 the judgment passed in Commissioner of Income-tax, Central 1, Chennai v. Chettinad Logistics (P.) Ltd. [2017] 80 taxmann.co....