https://www.taxtmi.com/caselaws?id=237822 The Tribunal dismissed the Revenue's appeals on the computation of deduction under Section 80HHC and penalty under Section 271(1)(c). It upheld the CIT(A)'s decisions on disallowance under Section 14A and de-merger expenses. The Tribunal partly allowed the Revenue's appeal on prior period expenses, confirming partial disallowance. The assessee's appeal was partly allowed, providing relief on the disallowance under Section 14A but upholding the disallowance of de-merger and prior period expenses. en-us Fri, 04 Oct 2013 00:00:00 +0530 Tue, 08 Oct 2013 21:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237822 The Tribunal dismissed the Revenue's appeals on the computation of deduction under Section 80HHC and penalty under Section 271(1)(c). It upheld the CIT(A)'s decisions on disallowance under Section 14A and de-merger expenses. The Tribunal partly allowed the Revenue's appeal on prior period expenses, confirming partial disallowance. The assessee's appeal was partly allowed, providing relief on the disallowance under Section 14A but upholding the disallowance of de-merger and prior period expenses. Case-Laws Income Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237822