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2016 (3) TMI 373 - HC - Income TaxDisallowance made under Section 14A read with Rule 8D - Tribunal setting aside the appellate order and directing the Assessing Officer to redo the disallowance - Held that:- The appeal does not involve any substantial questions of law. In the order of remand, the Tribunal did not record any categorical finding on the question of disallowance under Section 14A. The Tribunal merely remanded the matter for the purpose of finding out as to how much of the funds were interest free funds or not. It is not a question of law that could arise for our consideration under Section 260A. - Decided against revenue
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