2019 (6) TMI 711

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....dated 13th April, 2016 passed by the Tribunal. 2. Following question is presented for our consideration : "Whether on the facts and circumstances of the case and in law, the ITAT was justified to confirm the Order of the CIT (A) wherein restricting the disallowance to Rs. 5 Lacs made by the Assessing Officer to the extent of Rs. 41,85,747/- under Section 14A read with Rule 8D of the Rule, ignor....