2022 (1) TMI 1226

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....hri Brajendra Kumar ORDER PER C.N. PRASAD (JM) 1. Through this miscellaneous application assessee states that there are certain mistakes crept in the order of the Tribunal passed for the A.Y.2013-14 in ITA.No. 1500/MUM/2018 dated 15.07.2020. 2. Ld. Counsel for the assesse referring to Para No. 118 of the Tribunal order dated 15.07.2020 submits that Ground No.2 of ground of appeal for the A.Y. ....

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.... Nos. 3 to 5 are relating to disallowance of warrant issue expenses claimed u/s. 35D of the Act which is factually incorrect. 5. Ld. Counsel states that only Ground Nos.3 and 4 of grounds of appeal are related to the disallowance towards warrant issue expenses claimed u/s. 35D of the Act and as a matter of fact Ground No.5 of the grounds of appeal of the assessee for the A.Y. 2013-14 relates to i....

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....ound No. 2 of grounds of appeal is relating to disallowance u/s. 14A r.w. Rule 8D(2)(iii) of the I.T. Rules. This ground is similar to Ground No. 2 of grounds of appeal raised for the A.Y. 2010-11 and the decision taken therein shall apply mutatis-mutandis to the appeal for the A.Y.2013-14 also. We order accordingly. 119. Ground Nos. 3 and 4 of grounds of appeal are relating to disallowance towa....