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<h1>Bombay HC to Review Disallowance Calculation in Section 14A Appeal</h1> The Bombay HC admitted an appeal concerning the computation of disallowance under section 14A as per Rule 8D, questioning the Tribunal's decision in ... Disallowance u/s. 14A - HELD THAT:- The appeal is admitted on the following substantial question of law - “Whether, on the facts and in the circumstances of the case and in law the Tribunal was justified in not considering the fact that the amount of disallowance u/s. 14A has to be computed as per Rule 8D when the computation of assessee was not found to be correct and as held in the order of this Court in the case of Godrej & Boyce Mfg. Co. Ltd. [2010 (8) TMI 77 - BOMBAY HIGH COURT] ?” The Bombay High Court admitted an appeal based on the substantial question of law regarding the computation of disallowance under section 14A as per Rule 8D. The Tribunal's decision was questioned in light of a previous order involving Godrej & Boyce Mfg. Co. Ltd.
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