https://www.taxtmi.com/caselaws?id=355010 The Tribunal upheld the deletion of disallowances under Sections 14A and 40A(3) and the addition under Section 68 of the Income Tax Act. However, it remanded the issue of disallowances under Section 40(a)(ia) to the Assessing Officer for verification of new evidence. As a result, the appeal of the Revenue was partly allowed. en-us Fri, 05 Jan 2018 00:00:00 +0530 Thu, 08 Feb 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355010 The Tribunal upheld the deletion of disallowances under Sections 14A and 40A(3) and the addition under Section 68 of the Income Tax Act. However, it remanded the issue of disallowances under Section 40(a)(ia) to the Assessing Officer for verification of new evidence. As a result, the appeal of the Revenue was partly allowed. Case-Laws Income Tax Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355010