Dismissing the appeal of the Revenue the Court held that Not recording satisfaction. Order of Tribunal deleting the disallowance is affirmed. (AY. 2014-15)
PCIT v. Security Printing and Minting Corporation of India Ltd (2023) 459 ITR 261 (Delhi)(HC) Editorial : Security Printing and Minting Corporation of India Ltd v.Addl.CIT (2023) 33 ITR (Trib)-OL 669 (Delhi)(Trib), affirmed.
S. 14A : Disallowance of expenditure-Exempt income-Not recording satisfaction-Order of Tribunal deleting the disallowance is affirmed.[R.8D(iii)]