https://www.taxtmi.com/caselaws?id=177435 The Tribunal partly allowed the Revenue's appeal by remanding certain issues back to the AO for fresh determination. The Tribunal confirmed the CIT(A)'s decisions on the deletion of additions under Section 43B of the Income Tax Act and legal and professional fees treated as capital expenditure. However, the Tribunal remanded the issues of deletion of addition under Section 14A, net income over expenditure, and adjustment of book profit under Section 115JB back to the AO for further examination and determination. en-us Mon, 30 Sep 2013 00:00:00 +0530 Wed, 07 Jun 2017 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177435 The Tribunal partly allowed the Revenue's appeal by remanding certain issues back to the AO for fresh determination. The Tribunal confirmed the CIT(A)'s decisions on the deletion of additions under Section 43B of the Income Tax Act and legal and professional fees treated as capital expenditure. However, the Tribunal remanded the issues of deletion of addition under Section 14A, net income over expenditure, and adjustment of book profit under Section 115JB back to the AO for further examination and determination. Case-Laws Income Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177435