https://www.taxtmi.com/caselaws?id=253122 The Tribunal partially allowed the assessee's appeal for statistical purposes and dismissed the Revenue's appeal. The Tribunal upheld the CIT(A)'s decisions to delete disallowances related to club entrance fees, section 14A, and software charges. However, the issue of payments made to ex-managing directors was remanded back to the Assessing Officer for further examination. Additionally, the Tribunal affirmed the CIT(A)'s decision on the non-allowance of set-off of brought forward capital losses in amalgamation cases. en-us Fri, 19 Sep 2014 00:00:00 +0530 Thu, 18 Feb 2016 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253122 The Tribunal partially allowed the assessee's appeal for statistical purposes and dismissed the Revenue's appeal. The Tribunal upheld the CIT(A)'s decisions to delete disallowances related to club entrance fees, section 14A, and software charges. However, the issue of payments made to ex-managing directors was remanded back to the Assessing Officer for further examination. Additionally, the Tribunal affirmed the CIT(A)'s decision on the non-allowance of set-off of brought forward capital losses in amalgamation cases. Case-Laws Income Tax Fri, 19 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253122