https://www.taxtmi.com/caselaws?id=349434 The Tribunal allowed the assessee's appeal on all grounds, reversing the CIT(A)'s decisions and directing the AO to allow the claimed deductions. The Tribunal held that the disallowance of Stock Appreciation Rights (SAR) as capital loss, enhancement of income related to SAR, pre-commencement expenditure disallowance, disallowance under Section 14A, and disallowance under Section 40(a)(ia) were not justified. The order was pronounced on 09/10/2017. en-us Mon, 09 Oct 2017 00:00:00 +0530 Fri, 13 Oct 2017 09:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349434 The Tribunal allowed the assessee's appeal on all grounds, reversing the CIT(A)'s decisions and directing the AO to allow the claimed deductions. The Tribunal held that the disallowance of Stock Appreciation Rights (SAR) as capital loss, enhancement of income related to SAR, pre-commencement expenditure disallowance, disallowance under Section 14A, and disallowance under Section 40(a)(ia) were not justified. The order was pronounced on 09/10/2017. Case-Laws Income Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349434