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2014 (9) TMI 929 - ITAT COCHINDisallowance of provision for leave encashment - assessment of interest/commission received upfront on inland/export bills purchased/discounted/LCs opened - disallowance made under section 14A - Held that:- Following decision of assessee's own previous case [2015 (4) TMI 174 - ITAT COCHIN] and Dhanalakshmi Bank Ltd. vs. ACIT [2011 2011 (12) TMI 496 - ITAT COCHIN] - Matter remanded back - Decided partly in favour of assessee.
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