https://www.taxtmi.com/caselaws?id=220023 The Tribunal upheld the Ld. CIT(A)'s decisions in favor of the assessee regarding the amortization of premium on government securities, unclaimed overdue deposits, surplus on sale of jewelry, TDS disallowance, pension payments, and bond issue expenses. However, the Tribunal remanded the issues of bad debts, revaluation loss in unquoted shares, disallowance under section 14A on dividend income, addition of excess cash found, and depreciation on "Held to Maturity" investments back to the AO for re-examination based on relevant court decisions. The appeal filed by the Revenue was partly allowed, and the appeal of the assessee was treated as partly allowed for statistical purposes. en-us Thu, 05 Jul 2012 00:00:00 +0530 Mon, 07 Jan 2013 09:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220023 The Tribunal upheld the Ld. CIT(A)'s decisions in favor of the assessee regarding the amortization of premium on government securities, unclaimed overdue deposits, surplus on sale of jewelry, TDS disallowance, pension payments, and bond issue expenses. However, the Tribunal remanded the issues of bad debts, revaluation loss in unquoted shares, disallowance under section 14A on dividend income, addition of excess cash found, and depreciation on "Held to Maturity" investments back to the AO for re-examination based on relevant court decisions. The appeal filed by the Revenue was partly allowed, and the appeal of the assessee was treated as partly allowed for statistical purposes. Case-Laws Income Tax Thu, 05 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220023