The Pr. Commissioner Of Income Tax -3 v. Fern Healthcare Pvt.Ltd

Signed By:RAM DATT Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 92/2019 THE PR. COMMISSIONER OF INCOME TAX -3 Appellant Through:

Mr. Puneet Rai and Mr. Ruchir Bhatia, Advocates versus FERN HEALTHCARE PVT.LTD.

Respondent Through:

Mr. Mayank Nagi, Advocate AND + ITA 132/2019 THE PR. COMMISSIONER OF INCOME TAX -3 Appellant Through:

Mr. Puneet Rai and Mr. Ruchir Bhatia, Advocates versus FERN HEALTHCARE PVT.LTD Respondent Through:

Mr. Mayank Nagi, Advocate

CORAM:

JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

ORDER

% 29.07.2019 CM APPL. 4495/2019 (Exemption) in ITA 92/2019

1. Allo"wed, subject to all just exceptions.

ITA 92/2019 and ITA 132/2019 rd

2. These are appeals by the Revenue against the common order dated 23 August, 2018 in ITA No. 3682/DEL/20II for the Assessment Year ('AY') 2009-10 and ITA No. 3I08/DEL/2011 for the AY 2008-09 passed by the

Income Tax Appellate Tribunal (ITAT).

3. The common question urged in both the cases concerns the correctness of the order of the ITAT upholding the order of the CIT(A) which deleted the addition made by the Assessing Officer (AO) under Section 14 A read with Rule 8D(2)(ii) & (ill) of the Income Tax Rules.

4. As pointed out by the ITAT, the AO did not give any clear findings while he was invoking Rule 8D (2)(i) of the Income Tax Rules in the facts of the present case. It was further noted that the disallowance claimed by the Assessee exceeded the exempt income earned during the AYs in question.

5. The Court does not find any legal error in the impugned order of the ITAT which calls for interference. No substantial question of law arises for consideration. The appeals are accordingly dismissed. S. MURALIDHAR, J.

TALWANT SINGH, J.

JULY 29, 2019