https://www.taxtmi.com/caselaws?id=212437 The Tribunal remitted the section 14A disallowance issue back to the Assessing Officer for reconsideration in line with the principles laid down by the Bombay High Court. Additionally, the Tribunal allowed the appellant's appeal regarding the disallowance under section 40(a)(ia), emphasizing that payments to the society for maintenance charges were not subject to TDS and were governed by the principle of mutuality. en-us Fri, 08 Apr 2011 00:00:00 +0530 Sun, 15 Apr 2012 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212437 The Tribunal remitted the section 14A disallowance issue back to the Assessing Officer for reconsideration in line with the principles laid down by the Bombay High Court. Additionally, the Tribunal allowed the appellant's appeal regarding the disallowance under section 40(a)(ia), emphasizing that payments to the society for maintenance charges were not subject to TDS and were governed by the principle of mutuality. Case-Laws Income Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212437