https://www.taxtmi.com/caselaws?id=236147 The Tribunal partly allowed the assessee's appeal and dismissed the Department's appeal. It confirmed the disallowance under Section 14A but allowed expenses on repairs and replacements as revenue expenditure. The disallowance of annual maintenance charges was upheld. The deduction under Section 80IA for the wind energy generator was confirmed with directions given by the Commissioner of Income Tax (Appeals). en-us Thu, 08 Mar 2012 00:00:00 +0530 Wed, 24 Jan 2018 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236147 The Tribunal partly allowed the assessee's appeal and dismissed the Department's appeal. It confirmed the disallowance under Section 14A but allowed expenses on repairs and replacements as revenue expenditure. The disallowance of annual maintenance charges was upheld. The deduction under Section 80IA for the wind energy generator was confirmed with directions given by the Commissioner of Income Tax (Appeals). Case-Laws Income Tax Thu, 08 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236147