The Pr. Commissioner Of Income Tax -Central-3 v. Wave Infratech Pvt.Ltd.

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 634/2018 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 ..... Appellant Through:

Mr. Ruchir Bhatia, Sr. Standing Counsel for Revenue.

versus WAVE INFRATECH PVT.LTD.

..... Respondent Through:

Ms. Ananya Kapoor with Mr. Salil Kapoor, Advs.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 23.05.2018 The Revenue's appeal under Section 268 challenges an order of the Income Tax Appellate Tribunal (ITAT) on the issue of disallowance made under Section 14A of the Income Tax Act, 1961. This Court notices that the ITAT had relied upon the decision of this Court in Cheminvest Ltd. v. Commissioner of Income Tax 378 ITR 33 (Delhi). No such question of law arises.

The appeal is dismissed.

S. RAVINDRA BHAT, J A. K. CHAWLA, J MAY 23, 2018 kks