https://www.taxtmi.com/caselaws?id=217265 The ITAT partly allowed the appeal filed by the assessee, addressing issues such as disallowances for leave encashment under section 43B(f), disallowances under section 14A, levy of interest under sections 234B & 234C, and treatment of unabsorbed depreciation against capital gains under section 115JB. The ITAT upheld some decisions of the revenue authorities based on previous year's rulings and legal precedents, resulting in the rejection of certain grounds of appeal while directing re-computation in other instances for consistency with past determinations. en-us Tue, 31 Jul 2012 00:00:00 +0530 Thu, 04 Oct 2012 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217265 The ITAT partly allowed the appeal filed by the assessee, addressing issues such as disallowances for leave encashment under section 43B(f), disallowances under section 14A, levy of interest under sections 234B & 234C, and treatment of unabsorbed depreciation against capital gains under section 115JB. The ITAT upheld some decisions of the revenue authorities based on previous year's rulings and legal precedents, resulting in the rejection of certain grounds of appeal while directing re-computation in other instances for consistency with past determinations. Case-Laws Income Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217265