https://www.taxtmi.com/caselaws?id=359853 The tribunal allowed the assessee's appeals in part, granting relief on deduction under Section 36(1)(viii), disallowance under Section 14A, and deduction for contribution to CGTMSE. The Revenue's appeals were dismissed. The tribunal stressed consistency in tax treatment and directed application of the pending High Court decision on amortization of lease premium. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 05 May 2018 08:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359853 The tribunal allowed the assessee's appeals in part, granting relief on deduction under Section 36(1)(viii), disallowance under Section 14A, and deduction for contribution to CGTMSE. The Revenue's appeals were dismissed. The tribunal stressed consistency in tax treatment and directed application of the pending High Court decision on amortization of lease premium. Case-Laws Income Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359853