https://www.taxtmi.com/caselaws?id=325179 The ITAT upheld the CIT(A)'s decisions to delete additions related to short-term capital gain and speculation loss under Section 73, disallowance under Section 14A, and share application money under Section 68. The Tribunal emphasized the importance of correctly interpreting and applying legal provisions and requiring the AO to provide specific reasons for any dissatisfaction with the assessee's claims. en-us Fri, 05 Feb 2016 00:00:00 +0530 Sat, 12 Mar 2016 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325179 The ITAT upheld the CIT(A)'s decisions to delete additions related to short-term capital gain and speculation loss under Section 73, disallowance under Section 14A, and share application money under Section 68. The Tribunal emphasized the importance of correctly interpreting and applying legal provisions and requiring the AO to provide specific reasons for any dissatisfaction with the assessee's claims. Case-Laws Income Tax Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325179