https://www.taxtmi.com/caselaws?id=262632 The ITAT partially allowed the appellant's appeal regarding disallowances under sections 14A and 43B(f), remanding the issues to the AO for further consideration. The disallowance under section 35D for share issue expenses was upheld, as the expenses were not related to public subscriptions. The Revenue's appeal against the deletion of leave salary provision disallowance was accepted, with the matter remanded for fresh adjudication in line with legal precedents. The cases were remanded to the respective authorities for proper examination and decision in accordance with the law. en-us Fri, 23 Jan 2015 00:00:00 +0530 Mon, 09 Nov 2015 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262632 The ITAT partially allowed the appellant's appeal regarding disallowances under sections 14A and 43B(f), remanding the issues to the AO for further consideration. The disallowance under section 35D for share issue expenses was upheld, as the expenses were not related to public subscriptions. The Revenue's appeal against the deletion of leave salary provision disallowance was accepted, with the matter remanded for fresh adjudication in line with legal precedents. The cases were remanded to the respective authorities for proper examination and decision in accordance with the law. Case-Laws Income Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262632