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2019 (5) TMI 1425 - HC - Income TaxDisallowance of bank charges paid for processing of the working capital loan - HELD THAT:- Issue covered by the judgment of this Court in The Principal Commissioner of Income Tax-3, Ludhiana v. M/s Malwa Industries Ltd., Ludhiana 2015 (9) TMI 1361 - PUNJAB AND HARYANA HIGH COURT] Disallowance u/s 14A r.w.r. 8D - HELD THAT:- Issue covered by the decision of this Court in Commissioner of Income Tax, Jalandhar-I, Jalandhar v. M/s Max India Limited [2016 (11) TMI 1012 - PUNJAB AND HARYANA HIGH COURT].
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