2017 (8) TMI 1415

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....sment Year 200708. 2. The appeal is filed on the following questions of law : (1) Whether on the facts and in the circumstances of the case and in law, the Hon'ble High Court was right in applying the case of Godrej & Boyce Mfg. Co. Ltd. Vs. DCIT (2010), 328 ITR 082 (Bom.), when the Hon'ble Supreme Court has not adjudicated on Godrej & Boyce Mfg. Ltd. under Article 141 of the Constituti....

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....& Boyce Mfg. Co. Ltd. Vs. DCIT (2010) 328 ITR 082 (Bom), wherein operation of Rule 8D was made prospective, disregarding the fact that method of working of disallowance provided in Rule 8D has been accepted as a reasonable method in the same judgment? (4) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in deleting the disallowance u/s 40(a)(ia) w....