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TMI Blog2019 (6) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... h v. M/s Vardhman Chemtech Private Limited, Chandigarh [ 2018 (10) TMI 1037 - PUNJAB AND HARYANA HIGH COURT] wherein the appeal filed by the revenue against the deletion of disallowance under Section 14A of the Act read with Rule 8D of the Rules, was dismissed. - ITA-444-2018 (O&M) - - - Dated:- 26-3-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8D of the Income Tax Rules, 1962? 2. Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The assessee is engaged in the business of manufacturing and processing of year, terry towel and sulphuric acid, writing and printing paper, recovery of caustic soda and generation of power. The assessee filed its return of income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [for brevity the CIT(A) ] challenging the disallowance of ₹ 4,22,14,265/- under Section 14A of the Act read with Rule 8D of the Rules. The CIT(A) vide order dated 31.7.2017 (Annexure A-II) allowed the appeal and deleted the disallowance of ₹ 4,22,14,265/- under Section 14A of the Act read with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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