2022 (9) TMI 1559

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...., [CIT] - D. R.; ORDER PER C. N. PRASAD, J. M. : 1. This appeal filed by the Revenue is against the order of the ld. Commissioner of Income Tax (Appeals)-9 [hereinafter referred to as CIT (Appeals)] New Delhi, dated 30.09.2019 for the assessment year 2016-17. 2. The Revenue In its appeal has raised the following ground of appeal:- " On the facts and circumstances of the case, the CIT (A) ....

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....n 14A read with Rule 8D have application was held to be applicable only prospectively. Ld. Counsel submits that this decision was followed in the case of PCIT Vs. Telecommunications Consultants India Ltd. In ITA. No. 293/2022 dated 31.08.2022. 4. The ld. DR supported the order of the Assessing Officer. 5. Heard rival submissions perused the orders of the authorities below. We observe that the ld....