2018 (7) TMI 646 - SCH - Income Tax

Addition on 14A - Tribunal setting aside the issue of interest expenses to the file of the Assessing Officer and deleting the other expenses towards earning exempt income - eligible for deduction under Section 80IA - receipt from Certified Emission Reduction (CER) generated out of capital projects - Held that - Special Leave petition is dismissed both on the ground of delay as well as on merits.

Summary

The Supreme Court of India dismissed the Special Leave petition on the grounds of delay and merits. Pending applications were disposed of. (2018 (7) TMI 646 - SC Order)