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TMI Blog2022 (1) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... me from other sources or as business income was the issue and the Tribunal inadvertently did not adjudicate upon this issue. Therefore, the assessee in its petition prays that the Tribunal may recall its order for the A.Y.2013-14 to rectify the typographical error crept in the order of the Tribunal and to dispose off ground No.5 of ground of appeal. On hearing the rival contentions and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 15.07.2020 submits that Ground No.2 of ground of appeal for the A.Y. 2013-14 in respect of disallowance u/s. 14A r.w. Rule 8D(2)(iii) of the I.T. Rules has been disposed off following the decision of the Tribunal for the A.Y. 2010-11 by observing that Ground No. 2 in ground of appeal for the A.Y. 2013-14 is similar to Ground No.3 in the appeal for the A.Y. 2010-11. 3. Ld. Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ground No.5 of the grounds of appeal of the assessee for the A.Y. 2013-14 relates to interest income, whether should be taxed under the head income from other sources or as business income was the issue and the Tribunal inadvertently did not adjudicate upon this issue. Therefore, the assessee in its petition prays that the Tribunal may recall its order for the A.Y.2013-14 to rectify the typogr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly. 119. Ground Nos. 3 and 4 of grounds of appeal are relating to disallowance towards warrant issue expenses claimed u/s 35D of the Act. This ground is similar to Ground No. 3 and 4 of grounds of appeal raised for the A.Y.2007-08 and the decision taken therein shall apply mutatis-mutandis to the appeal for the A.Y. 2013-14 also. We order accordingly. 7. We observe from the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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