https://www.taxtmi.com/caselaws?id=207562 The court set aside the Tribunal's judgment favoring the assessee regarding the allocation of common expenses under Section 14A of the Income Tax Act and remanded the matter for reconsideration in light of conflicting interpretations. The court emphasized the principle of consistency in applying Tribunal decisions across different assessment years and expressed displeasure at the Revenue's procedural delays. An administrative directive was issued for an inquiry into the delay, with compliance instructions listed for a specific date. en-us Mon, 12 Dec 2011 00:00:00 +0530 Thu, 15 Dec 2011 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207562 The court set aside the Tribunal's judgment favoring the assessee regarding the allocation of common expenses under Section 14A of the Income Tax Act and remanded the matter for reconsideration in light of conflicting interpretations. The court emphasized the principle of consistency in applying Tribunal decisions across different assessment years and expressed displeasure at the Revenue's procedural delays. An administrative directive was issued for an inquiry into the delay, with compliance instructions listed for a specific date. Case-Laws Income Tax Mon, 12 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207562