The ACIT, Circle-11(2), New Delhi Vs. M/s. Him Urja Pvt. Ltd., S 321, Panchsheel Park, New Delhi
November, 04th 2020
This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-35, New Delhi, Dated 05.10.2017, for the A.Y. 2013-2014, challenging the Order of the Ld. CIT(A) in deleting the addition of Rs.3,05,66,905/- made by A.O. on account of disallowance made under section 14A of the I.T. Act, 1961 read with Rule 8D(2)(iii) of I.T. Rules, 1962.
2. We have heard the Learned Representative of both the parties through video conferencing and perused the material available on record.