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Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14
condone the delay in filing these two appeals. 16. On merits, the only effective ground raised in both the appeals relate to confirmation of disallowance made under section 14A of the Act over and above the exempt income earned. 17. The assessee company has earned income which is not chargeable to tax under the Income Tax Act. However, the assessee