https://www.taxtmi.com/caselaws?id=357246 The Tribunal ruled in favor of the assessee by directing not to make any disallowance under section 14A of the Income Tax Act due to the Assessing Officer's failure to provide cogent reasons. The issue of disallowance of provision for leave encashment under section 43B was set aside for further consideration pending the Supreme Court appeal, and the appeal of the assessee was allowed for statistical purposes. en-us Fri, 16 Mar 2018 00:00:00 +0530 Tue, 20 Mar 2018 08:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357246 The Tribunal ruled in favor of the assessee by directing not to make any disallowance under section 14A of the Income Tax Act due to the Assessing Officer's failure to provide cogent reasons. The issue of disallowance of provision for leave encashment under section 43B was set aside for further consideration pending the Supreme Court appeal, and the appeal of the assessee was allowed for statistical purposes. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357246