https://www.taxtmi.com/caselaws?id=252947 The Tribunal partly allowed the assessee's appeal by directing the Assessing Officer to recompute the disallowance under Section 14A reasonably and to calculate depreciation without altering the opening WDV. The Tribunal upheld the depreciation on securities shifted categories and prior period expenses, while dismissing the Revenue's appeal regarding interest income on an accrual basis. en-us Fri, 08 Aug 2014 00:00:00 +0530 Sat, 08 Nov 2014 06:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252947 The Tribunal partly allowed the assessee's appeal by directing the Assessing Officer to recompute the disallowance under Section 14A reasonably and to calculate depreciation without altering the opening WDV. The Tribunal upheld the depreciation on securities shifted categories and prior period expenses, while dismissing the Revenue's appeal regarding interest income on an accrual basis. Case-Laws Income Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252947