https://www.taxtmi.com/caselaws?id=251363 The appeal of the assessee was dismissed, and all grounds raised were rejected. The Tribunal upheld the decisions of the CIT(A) on various issues including the validity of notice under Section 143(2), addition on account of leasing of industrial sites/plots, disallowance of contribution to LIC under Group Gratuity Insurance Scheme, deduction under Section 80IA for interest income, deduction of prior period expenses, ad-hoc disallowance under Section 14A, and deduction under Section 36(1)(viii). en-us Fri, 05 Sep 2014 00:00:00 +0530 Fri, 12 Sep 2014 08:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251363 The appeal of the assessee was dismissed, and all grounds raised were rejected. The Tribunal upheld the decisions of the CIT(A) on various issues including the validity of notice under Section 143(2), addition on account of leasing of industrial sites/plots, disallowance of contribution to LIC under Group Gratuity Insurance Scheme, deduction under Section 80IA for interest income, deduction of prior period expenses, ad-hoc disallowance under Section 14A, and deduction under Section 36(1)(viii). Case-Laws Income Tax Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251363