https://www.taxtmi.com/caselaws?id=257997 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s decisions on granting interest under section 244A and disallowance under section 40(a)(ia) for non-deduction of TDS, dismissing the Revenue's appeals. Regarding disallowance under section 14A read with Rule 8D, the Tribunal partly allowed the assessee's appeal for the assessment year 2006-07 and allowed the Revenue's appeal for the assessment year 2008-09. The Tribunal directed the Assessing Officer to reexamine the disallowance of provision for leave encashment and withdrawal of interest under section 234D based on relevant legal interpretations. en-us Wed, 30 Apr 2014 00:00:00 +0530 Thu, 19 Mar 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257997 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s decisions on granting interest under section 244A and disallowance under section 40(a)(ia) for non-deduction of TDS, dismissing the Revenue's appeals. Regarding disallowance under section 14A read with Rule 8D, the Tribunal partly allowed the assessee's appeal for the assessment year 2006-07 and allowed the Revenue's appeal for the assessment year 2008-09. The Tribunal directed the Assessing Officer to reexamine the disallowance of provision for leave encashment and withdrawal of interest under section 234D based on relevant legal interpretations. Case-Laws Income Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257997