https://www.taxtmi.com/caselaws?id=214003 The Tribunal partly allowed the assessee's appeal for statistical purposes regarding the disallowance under Section 14A of the Income-tax Act, 1961, directing the Assessing Officer to re-work the disallowance excluding the amount admitted by the assessee. However, the Tribunal dismissed the appeal concerning the disallowance of loan processing fees under Section 40(a)(ia), upholding that the processing fees fell within the definition of "interest" under Section 2(28A) and required TDS. en-us Tue, 17 Apr 2012 00:00:00 +0530 Thu, 14 Jun 2012 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214003 The Tribunal partly allowed the assessee's appeal for statistical purposes regarding the disallowance under Section 14A of the Income-tax Act, 1961, directing the Assessing Officer to re-work the disallowance excluding the amount admitted by the assessee. However, the Tribunal dismissed the appeal concerning the disallowance of loan processing fees under Section 40(a)(ia), upholding that the processing fees fell within the definition of "interest" under Section 2(28A) and required TDS. Case-Laws Income Tax Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214003