https://www.taxtmi.com/caselaws?id=64832 The Tribunal upheld the disallowance of deductions for admission fees paid to OTCEI and NSE, treating them as capital expenditures. Additionally, the Tribunal confirmed the addition of speculation loss as per section 73 and upheld the levy of interest under sections 234A, 234B, and 234C for both assessment years. The appeals were dismissed, affirming the decisions of the lower authorities regarding the disallowances and interest levies. en-us Thu, 09 Oct 2003 00:00:00 +0530 Thu, 10 Feb 2011 15:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64832 The Tribunal upheld the disallowance of deductions for admission fees paid to OTCEI and NSE, treating them as capital expenditures. Additionally, the Tribunal confirmed the addition of speculation loss as per section 73 and upheld the levy of interest under sections 234A, 234B, and 234C for both assessment years. The appeals were dismissed, affirming the decisions of the lower authorities regarding the disallowances and interest levies. Case-Laws Income Tax Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64832