https://www.taxtmi.com/caselaws?id=340825 The Tribunal upheld the Ld. CIT(A)'s decisions on all issues, including disallowance under Section 14A and computation under Rule 8D(2)(ii) and Rule 8D(2)(iii) of the Income Tax Act. The Ld. CIT(A)'s reasoning for restricting disallowances and accepting the assessee's computations was deemed justified, leading to the dismissal of the Revenue's appeal. Additionally, the Ld. CIT(A)'s allowance of prior period expenses based on documentary evidence was upheld, with the Tribunal finding no grounds for interference. en-us Mon, 27 Mar 2017 00:00:00 +0530 Tue, 28 Mar 2017 06:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340825 The Tribunal upheld the Ld. CIT(A)'s decisions on all issues, including disallowance under Section 14A and computation under Rule 8D(2)(ii) and Rule 8D(2)(iii) of the Income Tax Act. The Ld. CIT(A)'s reasoning for restricting disallowances and accepting the assessee's computations was deemed justified, leading to the dismissal of the Revenue's appeal. Additionally, the Ld. CIT(A)'s allowance of prior period expenses based on documentary evidence was upheld, with the Tribunal finding no grounds for interference. Case-Laws Income Tax Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340825