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    <description>The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to recompute the disallowance under Section 14A by considering only investments yielding exempt income. The decision was pronounced on 31st January 2018, with the Tribunal dismissing the argument regarding the legality of the Commissioner of Income Tax (Appeals) order and not addressing the exclusion of strategic investments from the disallowance calculation.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to recompute the disallowance under Section 14A by considering only investments yielding exempt income. The decision was pronounced on 31st January 2018, with the Tribunal dismissing the argument regarding the legality of the Commissioner of Income Tax (Appeals) order and not addressing the exclusion of strategic investments from the disallowance calculation.</description>
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