2019 (4) TMI 842

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..... eld the holding of tribunal that disallwance is not permissible if the assessee had offered amounts as disallowance claiming them to be expenditure for tax exempt income and AO applied Rule 8D without .....

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..... v. Mr. Sharad Narayan, Adv. Mr. Sharath Nambiar, Adv. Ms. Amrita Tiwari, Adv. Mr. Debashish Rout, Adv. Ms. Indira Bhakar, Adv. Mrs. Anil Katiyar, AOR For the Respondent : Ms. Kavita Jha, Adv. Mr. .....

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