2022 (6) TMI 1468

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RGAV D. KARIA MR MANISH BHATT, SR. ADVOCATE with MR KARAN SANGHANI for M R BHATT & CO.(5953) for the Appellant(s) No. 1 None For the Opponent(s) No. 1 ORAL ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned senior advocate Mr.M.R.Bhatt for the appellant. The present Tax Appeal is Admitted on the following substantial questions of law. (i) Whether in the facts and cir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... undertaken under Section 143(3) of the Act? (ii) Whether in the facts and in the circumstances of the case and in law the Appellate Tribunal has erred in holding that disallowance under Section 14A of the Act cannot exceed the exempt income earned by the assesses? (iii) Whether in the facts and in the circumstances of the case and in law the Appellate Tribunal was justified in excluding the....