https://www.taxtmi.com/caselaws?id=185898 The Revenue's appeals were partly allowed for statistical purposes regarding depreciation allowance on windmills, disallowance under Section 14A, and disallowance under Section 40(a)(i) for payments to non-residents. The appeals of the assessee were dismissed concerning the classification of rental income, disallowance under Section 94(7) for short-term capital loss, and amortization of preference share issue expenses. The Tribunal upheld the CIT(A)'s decisions on various grounds, with the order pronounced on 15th July 2011. en-us Fri, 15 Jul 2011 00:00:00 +0530 Fri, 21 Apr 2023 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185898 The Revenue's appeals were partly allowed for statistical purposes regarding depreciation allowance on windmills, disallowance under Section 14A, and disallowance under Section 40(a)(i) for payments to non-residents. The appeals of the assessee were dismissed concerning the classification of rental income, disallowance under Section 94(7) for short-term capital loss, and amortization of preference share issue expenses. The Tribunal upheld the CIT(A)'s decisions on various grounds, with the order pronounced on 15th July 2011. Case-Laws Income Tax Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185898