The appeals of the assessee are partly allowed
Bench: the due date of filing of return under Section 139(1) of the Act.
Section 14A read with Rule 8D, cannot be supported and thus, the action of Ld. CIT(A) as per his findings on page 45 of the impugned order is upheld and the specific ground of the revenue is dismissed.” Considering the finding given in the case of Birla Corporation Ltd. (supra) we hold that this issue needs to be decided