https://www.taxtmi.com/caselaws?id=240154 The ITAT upheld the CIT(A)'s decision to delete the disallowance of interest claimed under Section 36(1)(iii) and differential interest on overdue bills, citing favorable precedents for the assessee. However, the ITAT remanded the disallowance of expenses under Section 14A back to the AO for fresh adjudication in accordance with recent judicial guidelines, allowing the Revenue's appeal for statistical purposes. en-us Fri, 22 Mar 2013 00:00:00 +0530 Sat, 07 Sep 2013 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240154 The ITAT upheld the CIT(A)'s decision to delete the disallowance of interest claimed under Section 36(1)(iii) and differential interest on overdue bills, citing favorable precedents for the assessee. However, the ITAT remanded the disallowance of expenses under Section 14A back to the AO for fresh adjudication in accordance with recent judicial guidelines, allowing the Revenue's appeal for statistical purposes. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240154