https://www.taxtmi.com/caselaws?id=354750 The Tribunal allowed the assessee's claim for deduction under Section 80IA, stating that both the original and revised returns were filed within the stipulated time. The Tribunal upheld the CIT(A)'s decision to delete the disallowance made under Section 40A(2)(b) for both assessment years, as the AO failed to provide sufficient evidence to justify the disallowance. Additionally, the Tribunal agreed with the assessee regarding the disallowance under Section 14A, allowing relief based on the presence of sufficient interest-free funds. en-us Mon, 29 Jan 2018 00:00:00 +0530 Sat, 03 Feb 2018 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354750 The Tribunal allowed the assessee's claim for deduction under Section 80IA, stating that both the original and revised returns were filed within the stipulated time. The Tribunal upheld the CIT(A)'s decision to delete the disallowance made under Section 40A(2)(b) for both assessment years, as the AO failed to provide sufficient evidence to justify the disallowance. Additionally, the Tribunal agreed with the assessee regarding the disallowance under Section 14A, allowing relief based on the presence of sufficient interest-free funds. Case-Laws Income Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354750