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    <title>2015 (11) TMI 1202 - ITAT LUCKNOW</title>
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    <description>The Tribunal concluded that despite rectifying errors in investment amounts and income figures, the assessee was deemed an investor, not a dealer in shares. The decision to disallow expenditure under Section 14A was upheld based on the assessee&#039;s reporting and lack of quantitative share details. The Tribunal&#039;s order rectified mistakes but affirmed the disallowance, disposing of the assessee&#039;s Miscellaneous Applications accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=268393</link>
      <description>The Tribunal concluded that despite rectifying errors in investment amounts and income figures, the assessee was deemed an investor, not a dealer in shares. The decision to disallow expenditure under Section 14A was upheld based on the assessee&#039;s reporting and lack of quantitative share details. The Tribunal&#039;s order rectified mistakes but affirmed the disallowance, disposing of the assessee&#039;s Miscellaneous Applications accordingly.</description>
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