https://www.taxtmi.com/caselaws?id=261084 The Tribunal dismissed the Department's appeal, partly allowing the assessee's appeal. The disallowance under Section 40(a)(ia) was modified to Rs. 18,00,000, and the recalculated Short Term Capital Gain addition of Rs. 4,73,881 was confirmed. Interest charges under Sections 234A, 234B, 234C, and 234D were deemed consequential. en-us Fri, 19 Jun 2015 00:00:00 +0530 Wed, 01 Jul 2015 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261084 The Tribunal dismissed the Department's appeal, partly allowing the assessee's appeal. The disallowance under Section 40(a)(ia) was modified to Rs. 18,00,000, and the recalculated Short Term Capital Gain addition of Rs. 4,73,881 was confirmed. Interest charges under Sections 234A, 234B, 234C, and 234D were deemed consequential. Case-Laws Income Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261084