2019 (2) TMI 1745

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.... & Mr.Dushyant Sarna, Advocates For the Respondent : Mr. Vishal Kalra & Mr. S.S.Tomar, Advocates ORDER 1. Three grounds are urged by the Revenue, which relate to the following: (i) ITAT‟s order holding that the disallowance under Section 14A was impermissible; (ii) That the ITAT has not taken the correct view regarding interest on receivables, beyond the contractua....

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....d. vs. DCIT (2017) 398 ITR 120 and Kusum Healthcare Pvt. Ltd. vs. ACIT (2015) SCC Online ITAT 4216, and has remitted the matter for factual analysis especially with respect to the question whether the assessee was debt free at the relevant point of time. In these circumstances, no question of law arises. 4. The last issue urged is with respect to the issue of comparables. The first comparable e....