https://www.taxtmi.com/caselaws?id=254862 The Tribunal upheld the deletion of additions related to bad and doubtful debts, appreciation on investments, and depreciation claimed on investments. The disallowance under sections 14A and 36(1)(viia) was confirmed. Disallowances for provision for leave encashment and payment of pension were upheld. The addition on surplus from jewelry sale and excess cash received at branches were confirmed. The computation of income under section 115JB was not pressed. The levy of interest under sections 234B and 234C was upheld. The appeal by the Revenue was dismissed, and the assessee's appeal was partly allowed for statistical purposes. en-us Wed, 24 Dec 2014 00:00:00 +0530 Fri, 02 Jan 2015 11:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254862 The Tribunal upheld the deletion of additions related to bad and doubtful debts, appreciation on investments, and depreciation claimed on investments. The disallowance under sections 14A and 36(1)(viia) was confirmed. Disallowances for provision for leave encashment and payment of pension were upheld. The addition on surplus from jewelry sale and excess cash received at branches were confirmed. The computation of income under section 115JB was not pressed. The levy of interest under sections 234B and 234C was upheld. The appeal by the Revenue was dismissed, and the assessee's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254862