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2016 (12) TMI 1828 - BOMBAY HIGH COURTAddition u/s 14A r/w Rule 8D - Tribunal held that no investment is made by the assessee in shares and securities (Mutual funds) out of interest bearing funds - HELD THAT:- By an order [2014 (7) TMI 1328 - BOMBAY HIGH COURT] this Court refused to entertain the Revenue's two appeals on an identical issue as not giving rise to any substantial question of law. The Revenue has not been able to point out any distinguishing features in the present appeal visa-vis the facts and law involved/existing in the Assessment Years 2006-07 and 2007-08, which would warrant a different view. No substantial question of law.
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