https://www.taxtmi.com/caselaws?id=258125 The Tribunal upheld the CIT(A)'s decisions regarding the provident fund and closing stock valuation issues. The section 14A disallowance matter was remanded back to the AO for further review, with directions to provide detailed reasons for any dissatisfaction with the assessee's computation. The unpressed ground concerning TDS interest disallowance was dismissed. The decision demonstrates a meticulous consideration of previous rulings and a consistent application of legal principles. en-us Wed, 25 Mar 2015 00:00:00 +0530 Wed, 01 Apr 2015 05:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258125 The Tribunal upheld the CIT(A)'s decisions regarding the provident fund and closing stock valuation issues. The section 14A disallowance matter was remanded back to the AO for further review, with directions to provide detailed reasons for any dissatisfaction with the assessee's computation. The unpressed ground concerning TDS interest disallowance was dismissed. The decision demonstrates a meticulous consideration of previous rulings and a consistent application of legal principles. Case-Laws Income Tax Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258125