https://www.taxtmi.com/caselaws?id=260051 The Tribunal partly allowed the Revenue's appeals for AY 2005-06 and 2006-07, partly allowing the assessee's Cross Objection. The decisions focused on disallowances under Section 14A, classification of share transaction gains, deduction of preliminary expenses under Section 35D, and addition of doubtful loan provisions under Section 115JB. Consistency in tax treatment and adherence to legal precedents were emphasized. en-us Fri, 08 May 2015 00:00:00 +0530 Fri, 05 Aug 2022 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260051 The Tribunal partly allowed the Revenue's appeals for AY 2005-06 and 2006-07, partly allowing the assessee's Cross Objection. The decisions focused on disallowances under Section 14A, classification of share transaction gains, deduction of preliminary expenses under Section 35D, and addition of doubtful loan provisions under Section 115JB. Consistency in tax treatment and adherence to legal precedents were emphasized. Case-Laws Income Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260051