https://www.taxtmi.com/caselaws?id=197018 The Tribunal allowed the assessee's appeal for statistical purposes, directing the A.O. to reconsider the disallowance under section 14A without applying Rule 8D. Additionally, the Tribunal upheld the allowance of exemption under section 10(1) on income from the seeds division, emphasizing consistency in rulings and the rule of consistency as per the Supreme Court's decision in Radhaswamy. The Revenue's appeal was dismissed, and the Tribunal's decision was issued on 28th January 2011. en-us Fri, 28 Jan 2011 00:00:00 +0530 Thu, 21 Dec 2017 14:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197018 The Tribunal allowed the assessee's appeal for statistical purposes, directing the A.O. to reconsider the disallowance under section 14A without applying Rule 8D. Additionally, the Tribunal upheld the allowance of exemption under section 10(1) on income from the seeds division, emphasizing consistency in rulings and the rule of consistency as per the Supreme Court's decision in Radhaswamy. The Revenue's appeal was dismissed, and the Tribunal's decision was issued on 28th January 2011. Case-Laws Income Tax Fri, 28 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197018