Bench: Shri Amit Shukla & Shri L.P. Sahu
TDS on guarantee commission paid to Bank. iii) Disallowance of expenses u/s 14A of Rs. 40,55,600/-. 2. The facts in brief qua the first issue are that, the assessee is a private limited company which has shown long term capital gain of Rs. 117,67,97,883/- in its return of income. During the year under consideration assessee