https://www.taxtmi.com/caselaws?id=190834 The Tribunal allowed the Revenue's appeal for statistical purposes and directed a fresh assessment by the Assessing Officer, emphasizing the consideration of strategic investments and relevant legal precedents. The matter was remanded to verify if investments were strategic and made in group concerns, potentially excluding them from the disallowance calculation under Section 14A of the Income Tax Act. The Tribunal stressed the need for a reevaluation of the disallowance in light of the nature of investments and strategic aspects, as per various court orders. en-us Wed, 13 Jul 2016 00:00:00 +0530 Fri, 03 Mar 2017 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190834 The Tribunal allowed the Revenue's appeal for statistical purposes and directed a fresh assessment by the Assessing Officer, emphasizing the consideration of strategic investments and relevant legal precedents. The matter was remanded to verify if investments were strategic and made in group concerns, potentially excluding them from the disallowance calculation under Section 14A of the Income Tax Act. The Tribunal stressed the need for a reevaluation of the disallowance in light of the nature of investments and strategic aspects, as per various court orders. Case-Laws Income Tax Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190834