https://www.taxtmi.com/caselaws?id=327833 The Tribunal allowed the assessee's appeal for A.Y. 2009-10, directing the AO to delete disallowances made under sections 14A r.w. Rule 8D, Explanation to section 73, and 40(a)(ia). The judgment highlighted the retrospective application of clarificatory amendments and the correct interpretation of provisions related to exempt income and speculative transactions. en-us Fri, 13 May 2016 00:00:00 +0530 Fri, 20 May 2016 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327833 The Tribunal allowed the assessee's appeal for A.Y. 2009-10, directing the AO to delete disallowances made under sections 14A r.w. Rule 8D, Explanation to section 73, and 40(a)(ia). The judgment highlighted the retrospective application of clarificatory amendments and the correct interpretation of provisions related to exempt income and speculative transactions. Case-Laws Income Tax Fri, 13 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327833