Issue Notice Limited to Disallowance under Section 14A (of Income Tax Act, 1961); Delay Condoned; Special Leave Petition Dismissed on Low Tax Effect with Question of Law Left Open; Pending Applications Disposed.

Issue Notice Limited to Disallowance under Section 14A (of Income Tax Act, 1961); Delay Condoned; Special Lea…

In the case at hand, the court has decided to issue notice specifically regarding the question of disallowance under Section 14A (of Income Tax Act, 1961). The delay in filing the petition has been condoned. However, the court dismisses the Special Leave Petition based on the low tax effect, while keeping the question of law open for future consideration. Any pending applications in the matter are disposed of accordingly.

In the mentioned case with Diary Nos. 4154/2019, 4281/2019, 5728/2019, and 4276/2019, the court has decided to issue notice specifically on the question of disallowance under Section 14A (of Income Tax Act, 1961). The delay in filing the petition is condoned. However, the court dismisses the Special Leave Petition based on the low tax effect, while keeping the question of law open for future consideration. Any pending applications in the matter are disposed of accordingly.

(ASHWANI THAKUR) (RENU KAPOOR)

COURT MASTER (SH) BRANCH OFFICER

Diary No(s). 4154/2019,Diary No(s). 4281/2019, Diary No(s).

5728/2019, Diary No(s). 4276/2019

Issue notice only on the question of disallowance under

Section 14A (of Income Tax Act, 1961).

Diary No. 7639/2019

Delay condoned.

The Special Leave Petition is dismissed on low tax effect

leaving the question of law open.

Pending application(s), if any, stands disposed of

accordingly.

(ASHWANI THAKUR) (RENU KAPOOR)

COURT MASTER (SH) BRANCH OFFICER

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Issue Notice Limited to Disallowance under Section 14A (of Income Tax Act, 1961); Delay Condoned; Special Leave Petition Dismissed on Low Tax Effect with Question of Law Left Open; Pending Applications Disposed.

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<img src="https://thakurani.sgp1.digitaloceanspaces.com/media/editor_images/55cb7843-0b56-4242-bdbe-659f4d16ff1f.jpg"/> In the mentioned case with Diary Nos. 4154/2019, 4281/2019, 5728/2019, and 4276/2019, the court has decided to issue notice specifically on the question of disallowance under Section 14A (of Income Tax Act, 1961). The delay in filing the petition is condoned. However, the court dismisses the Special Leave Petition based on the low tax effect, while keeping the question of law open for future consideration. Any pending applications in the matter are disposed of accordingly. (ASHWANI THAKUR) (RENU KAPOOR) COURT MASTER (SH) BRANCH OFFICER <img src="https://thakurani.sgp1.digitaloceanspaces.com/media/editor_images/4c9cdf6b-6f27-44c3-b81f-72b9a2b84ef9.jpeg"/> Diary No(s). 4154/2019,Diary No(s). 4281/2019, Diary No(s).5728/2019, Diary No(s). 4276/2019 Issue notice only on the question of disallowance underSection 14A (of Income Tax Act, 1961). Diary No. 7639/2019 Delay condoned. The Special Leave Petition is dismissed on low tax effectleaving the question of law open. Pending application(s), if any, stands disposed ofaccordingly. (ASHWANI THAKUR) (RENU KAPOOR) COURT MASTER (SH) BRANCH OFFICER

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Section - 14A (of Income Tax Act, 1961), Expenditure incurred in relation to in…

Issue Notice Limited to Disallowance under Section 14A (of Income Tax Act, 1961); Delay Condoned; Special Leave Petition Dismissed on Low Tax Effect with Question of Law Left Open; Pending Applications Disposed.