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2018 (3) TMI 676 - SCH - Income TaxAddition u/s 14A - Applicability of Rule 8D - whether shall be applicable retrospectively or shall be applicable from AY 2008-09? - Held that:- No ground to interfere with the impugned order. The special leave petitions are, accordingly, dismissed. HC order confirmed [2017 (2) TMI 34 - GUJARAT HIGH COURT] HC has held provision of Rule 8D shall be applicable prospectively and shall not be applicable with respect to earlier assessment years. The proposed questions of law are answered against the Revenue and in favour of assessee
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