https://www.taxtmi.com/caselaws?id=354003 The Court dismissed the appeal as no substantial question of law arose from the issues raised. The appeal was deemed untenable, and the decision was made accordingly. The Court upheld the findings of the Income Tax Appellate Tribunal regarding disallowances directed by the Assessing Officer, deletion of amounts under Section 40(a)(ia), and addition of interest under Section 36(1)(iii). The Court referenced relevant precedents and rejected the Revenue's reliance on retrospective amendments. en-us Wed, 29 Nov 2017 00:00:00 +0530 Tue, 16 Jan 2018 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354003 The Court dismissed the appeal as no substantial question of law arose from the issues raised. The appeal was deemed untenable, and the decision was made accordingly. The Court upheld the findings of the Income Tax Appellate Tribunal regarding disallowances directed by the Assessing Officer, deletion of amounts under Section 40(a)(ia), and addition of interest under Section 36(1)(iii). The Court referenced relevant precedents and rejected the Revenue's reliance on retrospective amendments. Case-Laws Income Tax Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354003