https://www.taxtmi.com/caselaws?id=353141 The Tribunal allowed the assessee's appeal, permitting deductions under section 80IA for infrastructure development and rejecting disallowances under section 14A. The Tribunal also upheld the disallowance of repairs and maintenance expenditure as capital in nature. Additionally, the Tribunal ruled in favor of the assessee regarding interest disallowance, commission payments, and non-executive director commissions without TDS. The Department's appeal against the non-executive director commissions was dismissed. en-us Fri, 15 Dec 2017 00:00:00 +0530 Thu, 28 Dec 2017 08:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353141 The Tribunal allowed the assessee's appeal, permitting deductions under section 80IA for infrastructure development and rejecting disallowances under section 14A. The Tribunal also upheld the disallowance of repairs and maintenance expenditure as capital in nature. Additionally, the Tribunal ruled in favor of the assessee regarding interest disallowance, commission payments, and non-executive director commissions without TDS. The Department's appeal against the non-executive director commissions was dismissed. Case-Laws Income Tax Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353141