The tribunal observed that similar issues had been addressed in previous cases involving the appellant for AY 2013-14 and 2014-15, where similar disallowances were remanded for fresh adjudication
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT)set aside the matter for the Assessment Year (AY) 2017-18, directing a fresh adjudication on the disallowance under section 14A of the Income Tax Act,1961. This decision was based on errors in the CIT(A)’s order. Gujarat Urja Vikas Nigam Ltd, the appellant-assessee,a public sector undertaking engaged in the…
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