https://www.taxtmi.com/caselaws?id=356959 The assessee's appeal was allowed for statistical purposes regarding the disallowance under Section 14A read with Rule 8D(2)(iii), with the Tribunal directing the exclusion of incremental strategic investments and share application money from the computation. The Revenue's appeal was dismissed concerning the addition of service tax to trading receipts under Section 145A, as the Tribunal upheld the Commissioner (Appeals)'s decision. Regarding the disallowance of professional/consultancy fees under Section 37(1), the Tribunal restored the issue for fresh examination based on the assessee company's primary objects and relevant judicial precedents. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 15 Mar 2018 10:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356959 The assessee's appeal was allowed for statistical purposes regarding the disallowance under Section 14A read with Rule 8D(2)(iii), with the Tribunal directing the exclusion of incremental strategic investments and share application money from the computation. The Revenue's appeal was dismissed concerning the addition of service tax to trading receipts under Section 145A, as the Tribunal upheld the Commissioner (Appeals)'s decision. Regarding the disallowance of professional/consultancy fees under Section 37(1), the Tribunal restored the issue for fresh examination based on the assessee company's primary objects and relevant judicial precedents. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356959