https://www.taxtmi.com/caselaws?id=119425 The appeal filed by the Department was partly allowed. Ground No. 1, concerning the deletion of the disallowance of an interest claim, was dismissed by the Tribunal. However, Ground No. 2, related to the deletion of the disallowance of proportionate administrative expenses under section 14A of the IT Act, was restored to the file of the Assessing Officer for a fresh decision in accordance with the provisions of sub-sections (2) and (3) of section 14A. en-us Mon, 28 May 2007 00:00:00 +0530 Wed, 11 Jul 2012 10:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119425 The appeal filed by the Department was partly allowed. Ground No. 1, concerning the deletion of the disallowance of an interest claim, was dismissed by the Tribunal. However, Ground No. 2, related to the deletion of the disallowance of proportionate administrative expenses under section 14A of the IT Act, was restored to the file of the Assessing Officer for a fresh decision in accordance with the provisions of sub-sections (2) and (3) of section 14A. Case-Laws Income Tax Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119425