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Sections 14A, 37 of Income Tax Act, 1961—Business expenditure— Assessment years 2013-14 and 2014-15 --- The assessee being resident corporate assessee stated to be engaged as builder and developer, was assessed for year under consideration u/s.143(3) on 23/03/2016 wherein income of the assessee after certain disallowances as against returned income of e-filed by the assessee on 26/09/2013. CIT(Appeals) upheld the order of assessing authority. Assessee filed appeal before the tribunal. The tribunal find that the issue of disallowance u/s 14A for AY 2012-13 has already been sent back by the Tribunal to Ld.AO for fresh adjudication. Therefore, with a view of enable the revenue to take consistent stand in the matter, the matter of disallowance u/s 14A would stand remitted back to the file of Ld. AO on similar lines. Facts are pari-materia the same in this year except for the fact that no disallowance has been proposed by Ld. AO u/s 14A. The impugned is common order and the assessee is under appeal with similar grounds of appeal. Therefore, taking the same view, by deleting the additions of indirect expenditure, The appeal stands partly allowed. --- ALLIANCE MALL DEVELOPERS CO. PVT. LTD. vs. Deputy CIT.  23 ITCD Online 45 (MUM)