https://www.taxtmi.com/caselaws?id=270459 The appeal in this case involved issues related to denial of exemption claimed under Section 10B of the Income Tax Act, disallowance under Section 14A read with Rule 8D, disallowance under Section 40(a)(ia), and disallowance of interior decoration works expenditure. The Tribunal upheld the Assessing Officer's decision on the denial of exemption under Section 10B, remanded the matter of disallowance under Section 14A for further examination, directed deletion of the disallowance under Section 40(a)(ia) due to compliance with TDS provisions, and allowed the deduction for interior decoration works expenditure as revenue expenditure. The appeal was partly allowed with specific directions for re-examination and allowance of claims where applicable. en-us Fri, 20 Nov 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270459 The appeal in this case involved issues related to denial of exemption claimed under Section 10B of the Income Tax Act, disallowance under Section 14A read with Rule 8D, disallowance under Section 40(a)(ia), and disallowance of interior decoration works expenditure. The Tribunal upheld the Assessing Officer's decision on the denial of exemption under Section 10B, remanded the matter of disallowance under Section 14A for further examination, directed deletion of the disallowance under Section 40(a)(ia) due to compliance with TDS provisions, and allowed the deduction for interior decoration works expenditure as revenue expenditure. The appeal was partly allowed with specific directions for re-examination and allowance of claims where applicable. Case-Laws Income Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270459