https://www.taxtmi.com/caselaws?id=176252 A challenge to disallowance under section 14A was not entertained because the Tribunal's factual finding that the investment was made from the assessee's own funds had not been disputed, so no legal issue arose for reconsideration. The question on guarantee commission was also not entertained because the finding that part of the commission was returned on premature cancellation of guarantees supported recognising the income over the guarantee period. Only question (a) was admitted; questions (b) and (c) were not entertained. en-us Thu, 14 Feb 2013 00:00:00 +0530 Fri, 02 Jun 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176252 A challenge to disallowance under section 14A was not entertained because the Tribunal's factual finding that the investment was made from the assessee's own funds had not been disputed, so no legal issue arose for reconsideration. The question on guarantee commission was also not entertained because the finding that part of the commission was returned on premature cancellation of guarantees supported recognising the income over the guarantee period. Only question (a) was admitted; questions (b) and (c) were not entertained. Case-Laws Income Tax Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176252