https://www.taxtmi.com/caselaws?id=244341 The Tribunal allowed both the appeals of the assessee and the Revenue for statistical purposes. Specific issues regarding the disallowance of interest expenditure, electricity expenses, service tax payable under Section 43B, and treatment of hoarding ownership protection expenditure were restored to the A.O. for fresh consideration and verification in accordance with directions provided. The Tribunal stressed the importance of consistency, judicial discipline, and thorough verification in resolving these issues. en-us Fri, 10 Jan 2014 00:00:00 +0530 Mon, 24 Feb 2014 05:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244341 The Tribunal allowed both the appeals of the assessee and the Revenue for statistical purposes. Specific issues regarding the disallowance of interest expenditure, electricity expenses, service tax payable under Section 43B, and treatment of hoarding ownership protection expenditure were restored to the A.O. for fresh consideration and verification in accordance with directions provided. The Tribunal stressed the importance of consistency, judicial discipline, and thorough verification in resolving these issues. Case-Laws Income Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244341