https://www.taxtmi.com/caselaws?id=206926 The Tribunal partly allowed the appeals by the assessee and the revenue. The Tribunal upheld the disallowance of expenditure on Voluntary Retirement on Pension Scheme under Section 35DDA and the classification of interest income for deduction under Section 80HHC. However, it remanded the disallowance under Section 14A back to the Assessing Officer for fresh adjudication based on High Court guidelines and allowed the assessee's appeal on the disallowance of canteen subsidy expenditure under Section 40A(9). The Tribunal also allowed the revenue's appeal on the classification of interest on housing loans received from employees for deduction under Section 80HHC. en-us Wed, 20 Oct 2010 00:00:00 +0530 Mon, 08 Jul 2013 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206926 The Tribunal partly allowed the appeals by the assessee and the revenue. The Tribunal upheld the disallowance of expenditure on Voluntary Retirement on Pension Scheme under Section 35DDA and the classification of interest income for deduction under Section 80HHC. However, it remanded the disallowance under Section 14A back to the Assessing Officer for fresh adjudication based on High Court guidelines and allowed the assessee's appeal on the disallowance of canteen subsidy expenditure under Section 40A(9). The Tribunal also allowed the revenue's appeal on the classification of interest on housing loans received from employees for deduction under Section 80HHC. Case-Laws Income Tax Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206926