https://www.taxtmi.com/caselaws?id=182730 The Revenue's appeals and the assessee's cross objections for assessment years 1999-2000 and 2002-2003 were partly allowed for statistical purposes. The disallowance under section 14A was remitted to the AO for fresh decision following Special Bench guidelines. The addition of repairs and maintenance expenses was dismissed based on previous Tribunal decisions. Other issues such as speculation loss, set off of carried forward losses, and deduction under section 80HHD were either restored for decision or treated as infructuous. Interest charges under sections 234A, 234B, and 234C were disposed of accordingly. en-us Fri, 30 Jan 2009 00:00:00 +0530 Wed, 18 May 2016 17:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182730 The Revenue's appeals and the assessee's cross objections for assessment years 1999-2000 and 2002-2003 were partly allowed for statistical purposes. The disallowance under section 14A was remitted to the AO for fresh decision following Special Bench guidelines. The addition of repairs and maintenance expenses was dismissed based on previous Tribunal decisions. Other issues such as speculation loss, set off of carried forward losses, and deduction under section 80HHD were either restored for decision or treated as infructuous. Interest charges under sections 234A, 234B, and 234C were disposed of accordingly. Case-Laws Income Tax Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182730