SC remanded back the case to HC for order passed without interpreting section 14A

SUPREME COURT OF INDIA Commissioner of Income-tax – III v. RK BK Fiscal Services (P.) Ltd. CIVIL APPEAL NO. 26374 OF 2008 AND IT APPEAL NO. 389 OF 2007 AUGUST 23, 2012 ORDER Heard learned counsel on both sides. Delay condoned. Leave granted. The civil appeal is allowed. No order as to costs. APPENDIX SUPREME COURT OF INDIA Commissioner of Income-tax – III v. RK BK Fiscal Services (P.) Ltd. CIVIL APPEAL NO. 5999 OF 2012 AUGUST 23, 2012 ORDER Heard learned counsel on both sides. Delay condoned. Leave granted. The assessee claims deduction for expenses incurred to ear...