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    <title>2012 (12) TMI 209 - ITAT DELHI</title>
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    <description>The Tribunal remitted the disallowance under Section 14A back to the AO for reconsideration, upheld treating income from the sale of shares as Short Term Capital Gains, and confirmed the disallowance of interest expenditure. The assessee&#039;s appeal was allowed for statistical purposes, and the Department&#039;s appeal was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=219194</link>
      <description>The Tribunal remitted the disallowance under Section 14A back to the AO for reconsideration, upheld treating income from the sale of shares as Short Term Capital Gains, and confirmed the disallowance of interest expenditure. The assessee&#039;s appeal was allowed for statistical purposes, and the Department&#039;s appeal was dismissed.</description>
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