https://www.taxtmi.com/caselaws?id=238827 The Tribunal allowed the appellant's appeals for statistical purposes regarding the disallowance under Section 14A of the Income Tax Act, directing the AO to re-evaluate the disallowance under Rule 8D based on the source of funds used for investments. Additionally, the Tribunal set aside the CIT(A)'s order on the scope of assessment under section 153A without incriminating material, directing the AO to verify the presence of incriminating documents for the assessment year 2001-02 and frame the assessments afresh accordingly. en-us Fri, 13 Sep 2013 00:00:00 +0530 Mon, 21 Mar 2016 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238827 The Tribunal allowed the appellant's appeals for statistical purposes regarding the disallowance under Section 14A of the Income Tax Act, directing the AO to re-evaluate the disallowance under Rule 8D based on the source of funds used for investments. Additionally, the Tribunal set aside the CIT(A)'s order on the scope of assessment under section 153A without incriminating material, directing the AO to verify the presence of incriminating documents for the assessment year 2001-02 and frame the assessments afresh accordingly. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238827