https://www.taxtmi.com/caselaws?id=250212 The Tribunal upheld various decisions including disallowance of deduction for waiver of interest based on precedents, validity of reassessment proceedings without notice under Section 143(2), disallowance of contribution to Group Gratuity Insurance Scheme for lack of approval, accrual of income from premium received from entrepreneurs, disallowance under Section 14A limited to administrative expenses, exclusion of interest income from Section 80IA deduction, allowance of contribution to Udyog Bandhu, exclusion of accrued interest income from non-performing assets, and allowance of prior period expenses based on evidence. The Tribunal's rulings aligned with legal principles and precedent, focusing on specific statutory provisions. en-us Thu, 24 Jul 2014 00:00:00 +0530 Wed, 06 Aug 2014 08:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250212 The Tribunal upheld various decisions including disallowance of deduction for waiver of interest based on precedents, validity of reassessment proceedings without notice under Section 143(2), disallowance of contribution to Group Gratuity Insurance Scheme for lack of approval, accrual of income from premium received from entrepreneurs, disallowance under Section 14A limited to administrative expenses, exclusion of interest income from Section 80IA deduction, allowance of contribution to Udyog Bandhu, exclusion of accrued interest income from non-performing assets, and allowance of prior period expenses based on evidence. The Tribunal's rulings aligned with legal principles and precedent, focusing on specific statutory provisions. Case-Laws Income Tax Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250212