https://www.taxtmi.com/caselaws?id=337186 The Tribunal ruled in favor of the appellant on various issues including disallowance under Section 14A, enhancement of closing inventory value, provision for price increase of raw materials, scrap value addition, provision for advertisement expenses, purchases from related parties, advisory services expenses, commission paid to dealers, disallowance under Section 40(a)(ia) for non-deduction of TDS, treatment of royalty and model fees as capital expenditure, gains from sale of investments, deduction under Section 80IA for power generating unit, and other expenses, allowing most deductions and disallowances made by the assessing officer. en-us Mon, 24 Oct 2016 00:00:00 +0530 Wed, 04 Jan 2017 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337186 The Tribunal ruled in favor of the appellant on various issues including disallowance under Section 14A, enhancement of closing inventory value, provision for price increase of raw materials, scrap value addition, provision for advertisement expenses, purchases from related parties, advisory services expenses, commission paid to dealers, disallowance under Section 40(a)(ia) for non-deduction of TDS, treatment of royalty and model fees as capital expenditure, gains from sale of investments, deduction under Section 80IA for power generating unit, and other expenses, allowing most deductions and disallowances made by the assessing officer. Case-Laws Income Tax Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337186