TMI Blog2017 (8) TMI 1553X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the ITAT on this aspect suffers from no legal infirmity. Disallowance u/s 14A of the Act read with Rule 8D - HELD THAT:- The said issue stands answered by this Court against the Revenue by the order in Pr. Commissioner of Income Tax-6 v. Nilgiri Infrastructure Development Ltd. [ 2016 (2) TMI 1229 - DELHI HIGH COURT ] Accordingly, the Court declines to frame a question on this issue as well. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer under Section 14A of the Act read with Rule 8D, the said issue stands answered by this Court against the Revenue by the order dated 16th February, 2016 passed in ITA No.135/2016 (Pr. Commissioner of Income Tax-6 v. Nilgiri Infrastructure Development Ltd.). Accordingly, the Court declines to frame a question on this issue as well. 4. Issue notice limited to the question of transfer pricing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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