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    <title>2018 (5) TMI 355 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision on disallowances under Section 14A and Arm&#039;s Length Price determination. It affirmed the allowance of additional depreciation under Section 32(1)(iia) and directed the Tribunal to proceed with the treatment of investment in redeemable preference shares without delay. The Court admitted appeals for the first two issues and provided guidance on the procedure for resolving the matter concerning redeemable preference shares.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision on disallowances under Section 14A and Arm&#039;s Length Price determination. It affirmed the allowance of additional depreciation under Section 32(1)(iia) and directed the Tribunal to proceed with the treatment of investment in redeemable preference shares without delay. The Court admitted appeals for the first two issues and provided guidance on the procedure for resolving the matter concerning redeemable preference shares.</description>
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