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    <title>2017 (9) TMI 1395 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the classification of income from the sale of shares as capital gains, ruling in favor of the assessee. Additionally, the disallowance under Section 14A read with Rule 8D was set aside, resulting in a judgment in favor of the assessee.</description>
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      <description>The Tribunal upheld the classification of income from the sale of shares as capital gains, ruling in favor of the assessee. Additionally, the disallowance under Section 14A read with Rule 8D was set aside, resulting in a judgment in favor of the assessee.</description>
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