https://www.taxtmi.com/caselaws?id=337977 The appeal was partly allowed. The Tribunal dismissed the grounds not pressed by the assessee, directed the deletion of disallowance under Section 14A, and set aside the addition under Section 2(22)(e) as void ab initio. The Tribunal also upheld the assessee's eligibility for deduction under Section 80(IA) on the enhanced profits due to disallowance under Section 14A. en-us Fri, 30 Dec 2016 00:00:00 +0530 Sat, 21 Jan 2017 17:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337977 The appeal was partly allowed. The Tribunal dismissed the grounds not pressed by the assessee, directed the deletion of disallowance under Section 14A, and set aside the addition under Section 2(22)(e) as void ab initio. The Tribunal also upheld the assessee's eligibility for deduction under Section 80(IA) on the enhanced profits due to disallowance under Section 14A. Case-Laws Income Tax Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337977