https://www.taxtmi.com/caselaws?id=234159 The appeal was allowed for statistical purposes. The Commissioner of Income-tax (Appeals) upheld the addition of Rs. 43,27,787 on account of unrealized sales, emphasizing the assessee's obligation to account for the entire amount of sales. However, the Tribunal directed the CIT(A) to provide a detailed analysis and a speaking order. Regarding the disallowance under Section 14A, the Tribunal remitted the issue back to the AO to calculate the disallowance in accordance with Rule 8D and judicial precedents, allowing the appeal for statistical purposes. en-us Tue, 30 Apr 2013 00:00:00 +0530 Fri, 31 May 2013 06:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234159 The appeal was allowed for statistical purposes. The Commissioner of Income-tax (Appeals) upheld the addition of Rs. 43,27,787 on account of unrealized sales, emphasizing the assessee's obligation to account for the entire amount of sales. However, the Tribunal directed the CIT(A) to provide a detailed analysis and a speaking order. Regarding the disallowance under Section 14A, the Tribunal remitted the issue back to the AO to calculate the disallowance in accordance with Rule 8D and judicial precedents, allowing the appeal for statistical purposes. Case-Laws Income Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234159