https://www.taxtmi.com/caselaws?id=266477 The High Court upheld the Tribunal's order directing the Assessing Officer to re-examine the disallowance under Section 14A of the Income Tax Act for the Assessment Year 2001-02. The Court found the Tribunal's approach appropriate in considering the applicability of the Act and the method of disallowance, if required. It was determined that the issues raised did not raise any substantial question of law, leading to the dismissal of the Revenue's appeal without costs. en-us Tue, 06 Oct 2015 00:00:00 +0530 Wed, 21 Oct 2015 09:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266477 The High Court upheld the Tribunal's order directing the Assessing Officer to re-examine the disallowance under Section 14A of the Income Tax Act for the Assessment Year 2001-02. The Court found the Tribunal's approach appropriate in considering the applicability of the Act and the method of disallowance, if required. It was determined that the issues raised did not raise any substantial question of law, leading to the dismissal of the Revenue's appeal without costs. Case-Laws Income Tax Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266477