https://www.taxtmi.com/caselaws?id=233853 The Tribunal partially allowed the assessee's appeal, remanding the issues of the applicability of section 14A and the disallowance of Rs. 21,400/- for un-reconciled interest figures back to the Assessing Officer for re-examination. The Tribunal upheld the assessee's claim regarding the expenditure on playground repairs, treating it as revenue expenditure. The order was pronounced on April 5, 2013. en-us Fri, 05 Apr 2013 00:00:00 +0530 Sat, 18 May 2013 10:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233853 The Tribunal partially allowed the assessee's appeal, remanding the issues of the applicability of section 14A and the disallowance of Rs. 21,400/- for un-reconciled interest figures back to the Assessing Officer for re-examination. The Tribunal upheld the assessee's claim regarding the expenditure on playground repairs, treating it as revenue expenditure. The order was pronounced on April 5, 2013. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233853