2018 (7) TMI 2314

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....PER SUDHANSHU SRIVASTAVA, J.M. This appeal has been preferred by the department against order dated 23.02.2014 passed by the Ld. CIT(A), Ghaziabad for assessment year 2010-11 wherein vide the impugned order the Ld. CIT(A) has deleted the disallowance of Rs. 20,22,600/- being dividend income which was claimed as exempt by the assessee in its return of income but the same was disallowed by the As....