https://www.taxtmi.com/caselaws?id=263975 Section 14A disallowance depends on the Assessing Officer first recording dissatisfaction after examining the accounts, and where the factual record is incomplete the matter may require fresh consideration. Amortisation of premium on held-to-maturity investments is deductible where settled jurisdictional precedent accepts the claim. Broken period interest is not disallowable where the jurisdictional High Court precedent in the assessee's own case applies. Deduction under section 36(1)(viia) is available only to the extent supported by qualifying rural branches and proper material; the balance claim is not admissible without proof. en-us Wed, 12 Nov 2014 00:00:00 +0530 Tue, 15 Sep 2015 07:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263975 Section 14A disallowance depends on the Assessing Officer first recording dissatisfaction after examining the accounts, and where the factual record is incomplete the matter may require fresh consideration. Amortisation of premium on held-to-maturity investments is deductible where settled jurisdictional precedent accepts the claim. Broken period interest is not disallowable where the jurisdictional High Court precedent in the assessee's own case applies. Deduction under section 36(1)(viia) is available only to the extent supported by qualifying rural branches and proper material; the balance claim is not admissible without proof. Case-Laws Income Tax Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263975