https://www.taxtmi.com/caselaws?id=233997 The Tribunal upheld the CIT(A)'s decision to delete the addition of delayed payment of PF under section 43B, citing a High Court ruling that the amendment was retrospective. Additionally, the Tribunal upheld the deletion of the disallowance under section 14A read with Rule 8D, as the AO failed to prove any expenditure incurred by the assessee for earning dividend income. The revenue's appeal was dismissed on both issues. en-us Tue, 14 May 2013 00:00:00 +0530 Fri, 24 May 2013 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233997 The Tribunal upheld the CIT(A)'s decision to delete the addition of delayed payment of PF under section 43B, citing a High Court ruling that the amendment was retrospective. Additionally, the Tribunal upheld the deletion of the disallowance under section 14A read with Rule 8D, as the AO failed to prove any expenditure incurred by the assessee for earning dividend income. The revenue's appeal was dismissed on both issues. Case-Laws Income Tax Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233997