Rule 8D : Where Tribunal remanded matter back to Assessing Officer for disallowance of expenses under section 14A, since Tribunal did not consider decision of a coordinate Bench in assessee’s own case for earlier assessment year where in on similar facts of disallowance under section 14A, Tribunal had allowed interest expenditure to assessee and only referred to and relied upon submissions made by assessee to decide issue for disallowance under section14A, impugned order of Tribunal was to be set aside and matter was to be remanded to Tribunal to decide issue afresh – Gujarat State Fertilizers and Chemicals Ltd. v. Deputy Commissioner of Income-tax, Central Circle 1(1)(1) – [2024] 160 taxmann.com 649 (Gujarat)
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