Section 14A of the Income-tax Act, 1961—Expenditure incurred in relation to income not forming part of total income - Tribunal is right in holding that no investment is made by the assessee in shares and securities (Mutual funds) out of interest bearing funds relying on the decision of Hon'ble High Court in the case of Reliance Utilities & Power Ltd. (313 ITR 340) while dismissing the Revenue's appeal and giving part relief on assessee's appeal on the issue of disallowance of expenditure made by the Assessing Officer u/s 14A r/w Rule 8D". - CIT V/s WEIZMANN LTD. - [2018] 2 ITCD Online 129 (BOM)