https://www.taxtmi.com/caselaws?id=360982 The Tribunal partly allowed the appeal, directing the Assessing Officer to rectify the disallowance under section 14A of the Act based only on dividend income received and to verify the figures for the reduction of unabsorbed depreciation loss while computing book profits under section 115JB of the Act. The Tribunal found errors in the disallowance calculation and reduction of depreciation loss, remanding the latter issue for factual verification. en-us Fri, 25 May 2018 00:00:00 +0530 Fri, 20 Feb 2026 17:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360982 The Tribunal partly allowed the appeal, directing the Assessing Officer to rectify the disallowance under section 14A of the Act based only on dividend income received and to verify the figures for the reduction of unabsorbed depreciation loss while computing book profits under section 115JB of the Act. The Tribunal found errors in the disallowance calculation and reduction of depreciation loss, remanding the latter issue for factual verification. Case-Laws Income Tax Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360982