https://www.taxtmi.com/caselaws?id=210672 The Tribunal remanded the issue of disallowance under Section 14A back to the Assessing Officer for fresh adjudication, noting that Rule 8D was not applicable for the relevant assessment year. The Tribunal upheld the deletion of disallowances under Section 40(a)(ia) and for prior year expenses, dismissing the Department's appeal. en-us Tue, 09 Aug 2011 00:00:00 +0530 Mon, 08 Jul 2013 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210672 The Tribunal remanded the issue of disallowance under Section 14A back to the Assessing Officer for fresh adjudication, noting that Rule 8D was not applicable for the relevant assessment year. The Tribunal upheld the deletion of disallowances under Section 40(a)(ia) and for prior year expenses, dismissing the Department's appeal. Case-Laws Income Tax Tue, 09 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210672