2017 (6) TMI 1259

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....M. Shah for the respondent ORDER P.C. 1. This appeal relates to Assessment Year 2007-08. 2. The Revenue has filed the appeal raising the following questions of law : ( a) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in law in remanding the matter back to the Assessing Officer to compute disallowance under section 14A of the Income Tax Act in terms ....

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....Section 14A of the Income Tax Act? (c) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in misinterpreting that the provisions of subsection 2 and subsection 3 of Section 14A of the Act, inserted by the Finance Act, 2006 with effect from April, 2007 would apply prospectively to all pending proceedings? (d) Whether on the facts and in the circumstances of....