https://www.taxtmi.com/caselaws?id=201730 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal for statistical purposes. The Tribunal upheld the CIT(A)'s decisions on the disallowance of VSAT, Leaseline, and Transaction charges under section 40(a)(ia) and the classification of income as capital gains. However, the issue of disallowance under section 14A was remanded back to the AO for reconsideration. en-us Fri, 03 Dec 2010 00:00:00 +0530 Sun, 30 Jan 2011 05:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201730 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal for statistical purposes. The Tribunal upheld the CIT(A)'s decisions on the disallowance of VSAT, Leaseline, and Transaction charges under section 40(a)(ia) and the classification of income as capital gains. However, the issue of disallowance under section 14A was remanded back to the AO for reconsideration. Case-Laws Income Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201730