https://www.taxtmi.com/caselaws?id=338857 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s deletions on all three grounds. The decisions were based on established legal precedents and the requirement for the AO to record specific satisfaction before making disallowances under Section 14A. The Tribunal emphasized the importance of adhering to prescribed methods and judicial principles in tax assessments. en-us Thu, 22 Sep 2016 00:00:00 +0530 Mon, 06 Feb 2017 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338857 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s deletions on all three grounds. The decisions were based on established legal precedents and the requirement for the AO to record specific satisfaction before making disallowances under Section 14A. The Tribunal emphasized the importance of adhering to prescribed methods and judicial principles in tax assessments. Case-Laws Income Tax Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338857