https://www.taxtmi.com/caselaws?id=344643 The ITAT Delhi allowed the assessee's appeal for statistical purposes, remanding both disallowance issues under sections 94(7) and 14A of the Income Tax Act, 1961 back to the Assessing Officer for a detailed examination and compliance with the relevant provisions. The lower authorities were found to have not adequately considered the assessee's submissions and failed to properly analyze whether the conditions of the respective sections were met. en-us Tue, 18 Apr 2017 00:00:00 +0530 Thu, 22 Jun 2017 09:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344643 The ITAT Delhi allowed the assessee's appeal for statistical purposes, remanding both disallowance issues under sections 94(7) and 14A of the Income Tax Act, 1961 back to the Assessing Officer for a detailed examination and compliance with the relevant provisions. The lower authorities were found to have not adequately considered the assessee's submissions and failed to properly analyze whether the conditions of the respective sections were met. Case-Laws Income Tax Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344643