https://www.taxtmi.com/caselaws?id=179744 The appeal by the revenue against the deletion of an addition under section 14A of the Income-tax Act, 1961, concerning the assessment year 2004-05 was heard by the ITAT Delhi. The Tribunal, noting that some expenditure was incurred in relation to earning dividend income, decided to restore the matter to the AO for a fresh order. The appeal was treated as allowed for statistical purposes, emphasizing the significance of considering specific circumstances and relevant case law in interpreting section 14A of the Income-tax Act, 1961. en-us Fri, 19 Nov 2010 00:00:00 +0530 Wed, 09 Mar 2016 11:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179744 The appeal by the revenue against the deletion of an addition under section 14A of the Income-tax Act, 1961, concerning the assessment year 2004-05 was heard by the ITAT Delhi. The Tribunal, noting that some expenditure was incurred in relation to earning dividend income, decided to restore the matter to the AO for a fresh order. The appeal was treated as allowed for statistical purposes, emphasizing the significance of considering specific circumstances and relevant case law in interpreting section 14A of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179744