https://www.taxtmi.com/caselaws?id=243628 The Appellate Tribunal partly allowed the assessee's appeals for all the years, addressing issues related to interest expenditure on unsecured loans, disallowance of bank charges and professional charges, disallowance u/s. 14A, and addition on account of deemed dividend u/s. 2(22)(e) in a detailed manner. The Tribunal allowed deductions for interest paid based on income earned, allowed deductions for investments in partnership firms, and directed compliance with Rule 8D for disallowance u/s. 14A. The matter of deemed dividend u/s. 2(22)(e) was referred back for adjudication on merits. en-us Wed, 31 Jul 2013 00:00:00 +0530 Mon, 27 Jan 2014 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243628 The Appellate Tribunal partly allowed the assessee's appeals for all the years, addressing issues related to interest expenditure on unsecured loans, disallowance of bank charges and professional charges, disallowance u/s. 14A, and addition on account of deemed dividend u/s. 2(22)(e) in a detailed manner. The Tribunal allowed deductions for interest paid based on income earned, allowed deductions for investments in partnership firms, and directed compliance with Rule 8D for disallowance u/s. 14A. The matter of deemed dividend u/s. 2(22)(e) was referred back for adjudication on merits. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243628