https://www.taxtmi.com/caselaws?id=343105 The Court dismissed the appeal filed by the Revenue challenging the order of the Tribunal quashing the Commissioner of Income-tax's decision to enhance the disallowance under section 14A of the Income-tax Act for the assessment year 2009-10. The Court held that since the Tribunal had already ruled in favor of the assessee in a similar case regarding the disallowance under section 14A, there was no need to further examine the exercise of revisional jurisdiction under section 263. Therefore, the Court found no substantial question of law and upheld the Tribunal's decision. en-us Mon, 27 Feb 2017 00:00:00 +0530 Fri, 19 May 2017 07:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343105 The Court dismissed the appeal filed by the Revenue challenging the order of the Tribunal quashing the Commissioner of Income-tax's decision to enhance the disallowance under section 14A of the Income-tax Act for the assessment year 2009-10. The Court held that since the Tribunal had already ruled in favor of the assessee in a similar case regarding the disallowance under section 14A, there was no need to further examine the exercise of revisional jurisdiction under section 263. Therefore, the Court found no substantial question of law and upheld the Tribunal's decision. Case-Laws Income Tax Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343105