https://www.taxtmi.com/caselaws?id=221671 The High Court set aside the Tribunal's order and restored the Commissioner of Income Tax's order, allowing the appeal by the Revenue. The judgment emphasizes compliance with Section 14A of the Income Tax Act, the burden of proof on the assessee regarding expenditure, and the validity of orders based on factual considerations rather than a mere change of opinion. en-us Tue, 19 Feb 2013 00:00:00 +0530 Sat, 07 Dec 2013 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221671 The High Court set aside the Tribunal's order and restored the Commissioner of Income Tax's order, allowing the appeal by the Revenue. The judgment emphasizes compliance with Section 14A of the Income Tax Act, the burden of proof on the assessee regarding expenditure, and the validity of orders based on factual considerations rather than a mere change of opinion. Case-Laws Income Tax Tue, 19 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221671