https://www.taxtmi.com/caselaws?id=191008 The Tribunal partly allowed the appeals, ruling in favor of the assessee regarding the disallowance of leave encashment under Section 43B(f) and Section 115JB of the Income Tax Act, while directing the AO to verify strategic purposes of investments for additions under Section 14A. The Tribunal also held that credit card commission payments were not subject to disallowance under Section 40(a)(ia). The decision was issued on July 1, 2016. en-us Fri, 01 Jul 2016 00:00:00 +0530 Thu, 16 Mar 2017 22:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191008 The Tribunal partly allowed the appeals, ruling in favor of the assessee regarding the disallowance of leave encashment under Section 43B(f) and Section 115JB of the Income Tax Act, while directing the AO to verify strategic purposes of investments for additions under Section 14A. The Tribunal also held that credit card commission payments were not subject to disallowance under Section 40(a)(ia). The decision was issued on July 1, 2016. Case-Laws Income Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191008