2017 (3) TMI 1682

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..... eliance upon the judgment of this Court in Cheminvest Limited v. CIT-VI [2015 (9) TMI 238 - DELHI HIGH COURT] and ACB India Limited v. ACIT [2015 (4) TMI 224 - DELHI HIGH COURT] This Court is of the opinion that since the ITAT has relied upon the judgments of this Court which have explained the scope of Section 14A in such circumstances, no question of law arises. The appeal is accordingly dism .....

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..... e ITAT by placing reliance upon the judgment of this Court in Cheminvest Limited v. CIT-VI 378 ITR 33 and ACB India Limited v. ACIT 374 ITR 108. This Court is of the opinion that since the ITAT has relied upon the judgments of this Court which have explained the scope of Section 14A in such circumstances, no question of law arises. The appeal is accordingly dismissed along with the pending .....

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