The Pr. Commissioner Of Income Tax -9 v. Usha International Ltd.

$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 198/2019 & CM APPL.9529/2019 THE PR. COMMISSIONER OF INCOME TAX -9 ..... Appellant Through:

Mr.Ruchir Bhatia, Sr.Std.Counsel versus USHA INTERNATIONAL LTD.

..... Respondent Through:

Mr.V.P.Gupta, Advocate

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R

% 27.02.2019 1.

The Revenue's appeal articulates its grievance that disallowance under Section 14A was reduced by the ITAT.

2.

We noticed that the ITAT followed the ruling of this Court in Joint Investments Pvt. Ltd. vs. Commissioner of Income Tax (2015) 372 ITR 694. 3.

No question of law, therefore, arises.

4.

The appeal is dismissed.

S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 27, 2019 'hkaur'