https://www.taxtmi.com/caselaws?id=193543 The Tribunal partly allowed the Revenue's appeal, remanding issues regarding exemption under sections 11 & 12, restoration of registration under section 12A, and disallowance of Interest on TDS back to the Assessing Officer for fresh examination. The disallowance of salary payment under section 13(3) was deleted, citing consistency in payment despite increased receipts. The Tribunal reversed the deletion of disallowance of Interest on TDS, emphasizing the impact of non-deduction on income computation. en-us Fri, 05 Jun 2015 00:00:00 +0530 Sat, 05 Aug 2017 07:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193543 The Tribunal partly allowed the Revenue's appeal, remanding issues regarding exemption under sections 11 & 12, restoration of registration under section 12A, and disallowance of Interest on TDS back to the Assessing Officer for fresh examination. The disallowance of salary payment under section 13(3) was deleted, citing consistency in payment despite increased receipts. The Tribunal reversed the deletion of disallowance of Interest on TDS, emphasizing the impact of non-deduction on income computation. Case-Laws Income Tax Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193543