https://www.taxtmi.com/caselaws?id=155035 The Revenue appealed against partial allowance under section 14A of the Income-tax Act, 1961. The Commissioner of Income-tax (Appeals) upheld disallowances of interest expenses and gifts made by the assessee, allowing relief of Rs. 6,73,103. The Tribunal upheld the disallowances, dismissing the Revenue's appeal. The judgment was delivered by Sushma Chowla (Judicial Member) of the Appellate Tribunal ITAT CHANDIGARH. en-us Fri, 09 Mar 2012 00:00:00 +0530 Sat, 31 Aug 2013 11:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155035 The Revenue appealed against partial allowance under section 14A of the Income-tax Act, 1961. The Commissioner of Income-tax (Appeals) upheld disallowances of interest expenses and gifts made by the assessee, allowing relief of Rs. 6,73,103. The Tribunal upheld the disallowances, dismissing the Revenue's appeal. The judgment was delivered by Sushma Chowla (Judicial Member) of the Appellate Tribunal ITAT CHANDIGARH. Case-Laws Income Tax Fri, 09 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155035