https://www.taxtmi.com/caselaws?id=199955 The Tribunal upheld the CIT (A)'s decision to disallow an additional sum under section 14A of the Income Tax Act and directed the AO to calculate the disallowance for the relevant assessment year on a reasonable basis. The Tribunal found the CIT (A)'s direction fair and reasonable, dismissing the appellant's appeal on this ground. Additionally, the Tribunal ruled in favor of the appellant regarding the addition made under section 145A, directing the AO to delete the said addition as it was not applicable to service providers. The appeal was partly allowed by the Tribunal, with the order pronounced on June 30, 2014. en-us Mon, 30 Jun 2014 00:00:00 +0530 Fri, 16 Mar 2018 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199955 The Tribunal upheld the CIT (A)'s decision to disallow an additional sum under section 14A of the Income Tax Act and directed the AO to calculate the disallowance for the relevant assessment year on a reasonable basis. The Tribunal found the CIT (A)'s direction fair and reasonable, dismissing the appellant's appeal on this ground. Additionally, the Tribunal ruled in favor of the appellant regarding the addition made under section 145A, directing the AO to delete the said addition as it was not applicable to service providers. The appeal was partly allowed by the Tribunal, with the order pronounced on June 30, 2014. Case-Laws Income Tax Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199955