2018 (10) TMI 1343

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..... n the case of Redington India Ltd vs. Addl. CIT [2017 (1) TMI 318 - MADRAS HIGH COURT] had held that Section 14A of the Act had no application when assessee had not claimed exempt income. - Decided in favour of assessee. - I.T.A. No.1441/CHNY/2018 - - - Dated:- 11-9-2018 - Shri Abraham P. George, Accountant Member And Shri Duvvuru RL Reddy, Judicial Member For the Appellant : Ms. Tripura S .....

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..... (Appeals) had deleted the disallowance u/s.14A r.w.r. 8D relying on a decision of this Tribunal in assessee s own case for assessment year 2010-2011 in ITA No.1933/Mds/2015, dated 18.03.2016. We also find that the Hon ble Jurisdictional High Court in the case of Redington India Ltd vs. Addl. CIT, 392 ITR 623 had held that Section 14A of the Act had no application when assessee had not claimed exem .....

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