https://www.taxtmi.com/caselaws?id=334939 The Tribunal dismissed the Revenue's appeal, confirming the CIT(A)'s deletion of additions under sections 14A and 36(1)(va). The Tribunal emphasized the necessity of the AO recording clear dissatisfaction before applying Rule 8D and upheld the allowance of PF and ESI contributions paid before the return filing date. The decision aligns with judicial precedents ensuring fair application of tax laws. en-us Fri, 29 Jul 2016 00:00:00 +0530 Wed, 23 Nov 2016 14:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334939 The Tribunal dismissed the Revenue's appeal, confirming the CIT(A)'s deletion of additions under sections 14A and 36(1)(va). The Tribunal emphasized the necessity of the AO recording clear dissatisfaction before applying Rule 8D and upheld the allowance of PF and ESI contributions paid before the return filing date. The decision aligns with judicial precedents ensuring fair application of tax laws. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334939