2021 (3) TMI 1489

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....Respondent : Mr. R. Vijayaraghavan JUDGMENT (Delivered by T.S. Sivagnanam, J) This appeal has been filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated 09.05.2018 made in ITA. No. 643/Chny/2017 for the assessment year 2011-12 on the file of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai ('....

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.... ITR 694 (Delhi)], had noted that the assessee earned dividend income for the assessment years 2012-13 and 2013-14 and disallowance, if any, has to be restricted to the dividend income earned as per the decision in Joint Investments (supra). Therefore, the matter was remanded to the Assessing Officer to restrict the disallowance in accordance with the said decision. The decision of the Division Be....