https://www.taxtmi.com/caselaws?id=186137 The Tribunal directed the Assessing Officer to recompute the disallowable amount u/s 14A, ruling that Rule 8D is not retrospective. The Tribunal upheld the disallowance u/s 43B for unpaid leave encashment, in line with section 43B(f). However, the addition u/s 2(24)(x) for PF/ESIC contribution was set aside based on a Mumbai ITAT decision, allowing part of the appeal by the assessee-company. en-us Fri, 30 Sep 2011 00:00:00 +0530 Thu, 08 Sep 2016 12:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186137 The Tribunal directed the Assessing Officer to recompute the disallowable amount u/s 14A, ruling that Rule 8D is not retrospective. The Tribunal upheld the disallowance u/s 43B for unpaid leave encashment, in line with section 43B(f). However, the addition u/s 2(24)(x) for PF/ESIC contribution was set aside based on a Mumbai ITAT decision, allowing part of the appeal by the assessee-company. Case-Laws Income Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186137