IN HIGH COURT OF DELHI AT NEW DELHI ITA 198/2019 & CM APPL.9529/2019 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 ORDER % 27.02.2019 1. Revenue s appeal articulates its grievance that disallowance under Section 14A was reduced by ITAT. 2. We noticed that ITAT followed 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. appeal is dismissed. S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 27, 2019 hkaur Pr. Commissioner of Income-tax-9 v. Usha International Ltd