https://www.taxtmi.com/caselaws?id=248505 The High Court dismissed the appeal as it did not raise any substantial questions of law. The decision of the Tribunal regarding the disallowance of expenses and commission sums was upheld, with no costs awarded in the case. The Tribunal's restoration of proceedings to the Assessing Officer for quantification of disallowance under section 14A was found appropriate, with the disallowance on administrative expenses being upheld while the disallowance on interest expenditure was deemed unsustainable. The disallowance of petty commission sums was also upheld, as the lack of details and confirmations regarding services rendered by individuals was not adequately addressed. en-us Tue, 27 May 2014 00:00:00 +0530 Sat, 14 Jun 2014 15:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248505 The High Court dismissed the appeal as it did not raise any substantial questions of law. The decision of the Tribunal regarding the disallowance of expenses and commission sums was upheld, with no costs awarded in the case. The Tribunal's restoration of proceedings to the Assessing Officer for quantification of disallowance under section 14A was found appropriate, with the disallowance on administrative expenses being upheld while the disallowance on interest expenditure was deemed unsustainable. The disallowance of petty commission sums was also upheld, as the lack of details and confirmations regarding services rendered by individuals was not adequately addressed. Case-Laws Income Tax Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248505