In the result, the ground No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
8D of the Income Tax Rule, 1962 for expenses related to exempt income. I.T.A. No. 790/Asr/2017 6 & Others appeals 5. On the other hand the assessee filed appeal in relation to addition for disallowance of section 36(1) (viia) of the Act. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) had allowed the appeal