[2022] 143 taxmann.

com 209 (SC)[12-09-2022]

INCOME TAX : Notice issued in SLP filed against impugned order of High Court that
where assessee did not have exempt income, no disallowance could be made under
section 14A read with rule 8D

■■■

[2022] 143 taxmann.com 209 (SC)

SUPREME COURT OF INDIA
Principal Commissioner of Income-tax
v.
Delhi International Airport (P.) Ltd.*
S.ABDUL NAZEER AND
V. RAMASUBRAMANIAN, JJ.
SLP (CIVIL)  DIARY NO(S). 23825 OF 2022†
SEPTEMBER
 12,
2022 

Section 14A of the Income-tax Act, 1961, read with

rule 8D of the Income-tax Rules, 1962 -
Expenditure incurred in relation to exempt income not includible in total income
(General) -
Assessment years 2013-14, 2012-13 and 2011-12 - High Court by impugned order held that
where assessee did not have exempt income, no disallowance could be made under section
14A read with rule 8D - Whether notice was to be issued in SLP filed by revenue against said
impugned order - Held, yes [Para 2] [In favour of revenue]
CASE REVIEW
 
Notice issued in SLP against
Delhi International Airport Ltd. v. Pr. CIT [2022] 138 taxmann.com 541 (Kar.)
(para 2).
N. Venkataraman, ASG, V.C. Bharathi, Durga Dutt, H.R. Rao, Bhuvan Kapoor, Chandrashekhar Bharthi,
Advs. and Raj Bahadur Yadav, AOR for the Petitioner.
ORDER
 
1. Delay condoned.
2. Issue notice.
3. Tag with SLP (C ) NO. 12410 OF 2022.
JYOTI

*In favour of revenue.

† Arising out of order passed by High Court of Karnataka in Delhi International Airport Ltd. v. Pr. CIT
[2022] 138 taxmann.com 541.