In remand, s.14A disallowance cannot exceed original disallowance

Disallowance u/S. 14A cannot not exceed disallowance made in original assessment order if ITAT refer matter back to AO

Lld. counsel for the assessee, has submitted that there is no need to remit the matter to the Assessing Officer as the Assessing Officer had not made any dis allowance under Section 14A, except in respect of int

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