2023 (10) TMI 1407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lowing three substantial questions of law are proposed in this appeal. QUESTIONS OF LAW 1. Whether on the facts and circumstances of the case and in Law, the Hon'ble ITAT was justified in restricting the disallowance made u/s 14A of the Act to Rs.10,00,000/- giving relief of Rs.63,49,38,829/- without appreciating the fact that the disallowance was worked out as per Rule 8D read with section 14....