9911796707
TMI Blog2019 (8) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER CM Appl. No. 34617/2019 (Exemption) 1. Exemption allowed, subject to all just exceptions ITA No. 711/2019 2. The Revenue is in appeal against the order dated 7th January, 2019 passed by the ITAT in ITA No. 5368/Del/2015 for the Assessment Year 2012-2013. 3. The Revenue is aggrieved by the ITAT confirming the order of the Commissioner of Income Tax (Appeal) which has reduced the disallow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee following the decision of the coordinate bench in assessee‟s own case for assessment year 2009 - 10, which has also been upheld by the Hon'ble Delhi High Court in ITA number 478/2015 dated 29/07/2015. The Hon‟ble High Court has held that the provision is capable of being construed in a manner that is beneficial to the assessee by allowing the deduction on 'pro rata& ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
