2010 (10) TMI 1103

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..... t the order of the Ld. Commissioner of Income Tax (Appeals) dated 3.3.2010 pertaining to assessment year 2006-07. 2. The issue raised is that Ld. Commissioner of Income Tax (Appeals) erred in upholding the disallowance made by the Assessing Officer amounting to ₹ 1,05,277/-. 3. In this case, Assessing Officer observed that during the year the assessee company had shown dividend income .....

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..... 169. Accordingly, Ld. Commissioner of Income Tax (Appeals) held that provisions of section 14A read with Rule 8D would be applied in the case of the assessee and he did not find any infirmity in the order of the Assessing Officer in this regard. 5. Against this order the assessee is in appeal before us. 6. We have heard the Ld. Departmental Representative. None appeared on behalf of the ass .....

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