TaxTMI 
TaxTMI 
2019 (6) TMI 447
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....pondent P.C.: 1. The Revenue is in the appeal against the judgment of the Income Tax Appellate Tribunal, Mumbai ("the Tribunal" for short) dated 21.3.2016. 2. The following questions are presented for our consideration:- (i) Whether on the facts and circumstances of the case and in law, the Tribunal was correct in deleting the disallowance of Rs. 71,83,168/- u/S. 14A, confirmed by the ....
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....ty? 3. Question No. (i) pertains to disallowance under Section 14A of the Income Tax Act, 1961 ("the Act" for short). The Tribunal has merely remanded the issue before the Assessing Officer for fresh consideration. We do not find any error. This question is, therefore, not entertained. 4. Question No. (ii) pertains to disallowance of sum of Rs. 7.98 Lakhs claimed by way of expenditure by the ass....
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.... from the caterer whose services the assessee - club had availed to provide catering services to the club members. The Commissioner of Income Tax, however, while deleting such disallowance came to the conclusion that the club had collected money from the members for food and refreshment out of which a sum of Rs. 9.20 Lakhas was retained while releasing the payment in favour of the caterer. This wa....