https://www.taxtmi.com/caselaws?id=331471 The Tribunal dismissed the disallowance under section 14A as not pressed, allowed the additional grounds rejection appeal, ruled that section 115JB does not apply to the electricity company, and therefore, the issue of adding disallowance under section 14A to book profits was irrelevant. The appeal was partly allowed, with the order pronounced on May 4, 2016. en-us Wed, 04 May 2016 00:00:00 +0530 Wed, 24 Aug 2016 11:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331471 The Tribunal dismissed the disallowance under section 14A as not pressed, allowed the additional grounds rejection appeal, ruled that section 115JB does not apply to the electricity company, and therefore, the issue of adding disallowance under section 14A to book profits was irrelevant. The appeal was partly allowed, with the order pronounced on May 4, 2016. Case-Laws Income Tax Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331471