https://www.taxtmi.com/caselaws?id=332883 The Tribunal partly allowed the appeal, remanding various issues back to the Assessing Officer (AO) for fresh adjudication. The Tribunal emphasized the importance of proper verification and examination of evidence by the AO and ensuring the assessee's right to a fair hearing. Notably, the Tribunal allowed the assessee's grounds related to the disallowance under Section 14A, citing the inapplicability of the provision in the absence of exempt income. en-us Fri, 12 Aug 2016 00:00:00 +0530 Tue, 27 Sep 2016 22:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332883 The Tribunal partly allowed the appeal, remanding various issues back to the Assessing Officer (AO) for fresh adjudication. The Tribunal emphasized the importance of proper verification and examination of evidence by the AO and ensuring the assessee's right to a fair hearing. Notably, the Tribunal allowed the assessee's grounds related to the disallowance under Section 14A, citing the inapplicability of the provision in the absence of exempt income. Case-Laws Income Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332883