https://www.taxtmi.com/caselaws?id=250126 The High Court upheld the Tribunal's decisions regarding the disallowance of interest deduction on fixed deposits under Section 80V and the disallowance of sales promotion expenses. The Court agreed with the Tribunal's interpretation of "other place of work" in Explanation 2 to Section 37(2A), ruling in favor of the Revenue and against the Assessee. The High Court disposed of the Income Tax Reference without any order as to costs. en-us Thu, 31 Jul 2014 00:00:00 +0530 Mon, 04 Aug 2014 11:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250126 The High Court upheld the Tribunal's decisions regarding the disallowance of interest deduction on fixed deposits under Section 80V and the disallowance of sales promotion expenses. The Court agreed with the Tribunal's interpretation of "other place of work" in Explanation 2 to Section 37(2A), ruling in favor of the Revenue and against the Assessee. The High Court disposed of the Income Tax Reference without any order as to costs. Case-Laws Income Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250126