https://www.taxtmi.com/caselaws?id=203700 The Tribunal upheld the validity of the assessment reopening under Section 147 but deleted the Rs. 1.10 crores addition for share capital and share premium. Interest charges under Sections 234A, 234B, and 234D were upheld as mandatory, with specific relief directed. The disallowance of expenses under Section 14A for dividend income was remanded for reconsideration. The appeals were partially allowed. en-us Fri, 20 Aug 2010 00:00:00 +0530 Mon, 13 Jun 2011 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203700 The Tribunal upheld the validity of the assessment reopening under Section 147 but deleted the Rs. 1.10 crores addition for share capital and share premium. Interest charges under Sections 234A, 234B, and 234D were upheld as mandatory, with specific relief directed. The disallowance of expenses under Section 14A for dividend income was remanded for reconsideration. The appeals were partially allowed. Case-Laws Income Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203700