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2021 (6) TMI 993 - HC - Income TaxDisallowance u/s 14A read with Rule 8D - HELD THAT:- It is not in dispute that the question of law framed by this appeal has already been considered by Division Bench of this Court in Commissioner of Income-Tax and another vs. Sabari Enterprises [2007 (7) TMI 169 - KARNATAKA HIGH COURT] As perused the judgment rendered in the aforesaid case and we find that the reasons set out therein to disallow the contention of the revenue are just and proper and do not call for any reconsideration. - Decided in favour of assessee.
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