TaxTMI 
TaxTMI 
2024 (3) TMI 1562
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Respondent : Ms Priyanka Jain a/w Mr. Pankaj Soni i/b Vaish Associates P.C. : The following five substantial questions of law are proposed: 1 "1) Whether on the facts and circumstances of the case and in law, the ITAT was justified in deleting the disallowance of Rs.44,03,33,135/- made u/s.14A of the I.T. Act, by holding that no disallowance u/s.14A of the I.T. Act, is called fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....out appreciating the fact that the entire administrative expenses are not pertaining to the 80IA unit only and the AO had correctly allocated the expenses between the units on the basis of sales turnover? 3) Whether on the facts and in the circumstances of the case and in law, the ITAT was justified in holding that the income from sale of Certified Emission Reductions (CERs) (carbon credi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....above said decision has not been accepted by the department and SLP has been filed in the Supreme Court and the same is pending? 5) Whether on the facts and circumstances of the case and in law, the ITAT was justified in directing the AO to delete the addition worked out u/s.14A r.w. Rule 8D of the Act while computing the book profits under section 115JB of the Act relying on its own deci....