2017 (5) TMI 1551

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..... section 14A was restricted to the amount of exempt income only and not at a higher figure. Once that was so, we do not consider it appropriate to discuss the scope of section 263 of the Act as the same has been rendered academic in view of the issue being answered in favour of the assessee on the merits. - CM No. 11695-CII of 2017 in/and ITA No. 193 of 2017 (O&M) - - - Dated:- 22-5-2017 - Hon&# .....

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