https://www.taxtmi.com/caselaws?id=208662 The Tribunal dismissed all appeals filed by the revenue, upholding the CIT(A)'s orders. The reassessment proceedings were deemed invalid, allowing amortization of premium on HTM securities. Interest under section 234D was not applicable, excess cash addition was deleted, and the deduction under section 36(1)(viia) was confirmed. The decision was pronounced on 22.12.2010. en-us Wed, 22 Dec 2010 00:00:00 +0530 Tue, 24 Jan 2012 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208662 The Tribunal dismissed all appeals filed by the revenue, upholding the CIT(A)'s orders. The reassessment proceedings were deemed invalid, allowing amortization of premium on HTM securities. Interest under section 234D was not applicable, excess cash addition was deleted, and the deduction under section 36(1)(viia) was confirmed. The decision was pronounced on 22.12.2010. Case-Laws Income Tax Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208662