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Whether on the facts and circumstances of thecase, the Ld. CIT(A) was justified in directing to re-compute the disallowance under Rule 8D(2)(iii) on the average value those shares which have yielded the exempted dividend income notwithstanding the facts that those shares were hold as strategic investment.

Shanti Prime Publication Pvt. Ltd.

Sec. 14A of Income Tax Act, 1961— Expenditure incurred—Deputy CIT vs. OBEROI HOTELS PVT. LTD.[2020] 25 ITCD Online 069 (ITAT-KOLKATA)

Whether on the facts and circumstances of thecase, the Ld. CIT(A) was justified in directing to re-compute the disallowance under Rule 8D(2)(iii) on the average value those shares which have yielded the exempted dividend income notwithstanding the facts that those shares were hold as strategic investment.

Shanti Prime Publication Pvt. Ltd.

Sec. 14A of Income Tax Act, 1961— Expenditure incurred—Deputy CIT vs. OBEROI HOTELS PVT. LTD.[2020] 25 ITCD Online 069 (ITAT-KOLKATA)

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