Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th April, 2023 Appearance : Ms. Smita Das De, Adv. …For The Appellant Mr. Saumya Kejriwal, Adv. Mr. G.S. Gupta, Adv. …For The Respondent The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Saumya Kejriwal, Learned Counsel For The Respondent. There Is A Delay Of 168 Days In Filing These Appeals.
c) Whether in the facts and circumstances of the case the Tribunal was justified in law to dismiss the appeal of the Revenue relating to disallowances of expenditure incurred in relation to exempt income earned by the assessee by invoking sub-rule 2(ii) of Rule 8D of the Income Tax Rules 1962 ? 3 The first issue which arises