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2016 (1) TMI 1100 - ITAT CHENNAI
Addition of expenses incurred for earning exempt dividend income by invoking section 14A r.w Rules 8D - Held that:- On the identical issue as pointed out by the Ld. A.R. the Chennai bench of the Tribunal for the assessment year 2009-10 [2013 (8) TMI 999 - ITAT CHENNAI] has remitted back the matter to the Ld. Assessing Officer to decide the matter once again afresh based on the findings whether the assessee had actually incurred any expenditure in earning the dividend income.
Thus we hereby remit the matter back to the file of Ld. Assessing Officer to examine the issue involved in this case afresh and pass appropriate order.