2018 (7) TMI 1842

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..... on the basis that the related investments are out of assessee company’s old and own funds, which exceeds tax free investments whereas the assessee did not show that at the relevant point of time the funds were available? (b) Whether on the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in holding that the adjustment made on account of disallowance u/s 14A .....

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..... ed:- 24-7-2018 - Mr. M.R. Shah and MR. A.Y. Kogje, JJ. Mr.Varun K.Patel(3802) for the Appellant. ORAL ORDER Mr. M.R. Shah ADMIT. The following substantial questions of law arise for the consideration of this Court; (a) Whether on the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in deleting the addition made under Section 14A r.w.r 8 .....

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