2020 (10) TMI 49

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..... eal raised by the revenue are not emanating either from the AO s order or from the CIT(A) s order. DR also admitted that these grounds are not emanating from the assessment order, as the additions made by the AO were u/s 40(a)(ia) and 36(1)( va) of the Act and no disallowance/addition was made u/s 14A of the Act. In view of the same, the appeal of the revenue is dismissed as not maintainable. Appe .....

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..... ssessee company. 3) Whether, on the facts and circumstances of the case, the CIT(A) is correct in law allowing the finance expenses even though there was no commercial expediency. 4) Whether, on the facts and circumstances of the case, the C1T(A) is correct in law in deleting the addition made on account of disallowance u/s 14A on the ground that no exempt income was received during the prev .....

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