https://www.taxtmi.com/caselaws?id=252255 The appeal of the assessee was allowed for statistical purposes, and the appeal of the Revenue was dismissed. The Tribunal directed the AO to reconsider the disallowance under Section 14A in light of the Jurisdictional High Court's mandate and to provide the assessee with a reasonable opportunity of being heard. The Tribunal upheld the CIT(A)'s decisions regarding the disallowance of the contribution to the Cooperative Education Fund and the prior period expenses. en-us Wed, 24 Sep 2014 00:00:00 +0530 Thu, 16 Oct 2014 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252255 The appeal of the assessee was allowed for statistical purposes, and the appeal of the Revenue was dismissed. The Tribunal directed the AO to reconsider the disallowance under Section 14A in light of the Jurisdictional High Court's mandate and to provide the assessee with a reasonable opportunity of being heard. The Tribunal upheld the CIT(A)'s decisions regarding the disallowance of the contribution to the Cooperative Education Fund and the prior period expenses. Case-Laws Income Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252255