Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Addition to the book profit u/s 115JB for the amount disallowed u/s 14A r.w. Rule 8D - the tribunal noted that the AO had made the disallowance under Section 14A, but the assessee hadn't adjusted this amount while computing the book profit. The tribunal upheld the addition to the book profit, affirming the decision of the CIT(A) and partly allowing the Revenue's appeal on this ground.
Addition to the book profit u/s 115JB for the amount disallowed u/s 14A r.w. Rule 8D - the tribunal noted that the AO had made the disallowance under Section 14A, but the assessee hadn't adjusted this amount while computing the book profit. The tribunal upheld the addition to the book profit, affirming the decision of the CIT(A) and partly allowing the Revenue's appeal on this ground.
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