https://www.taxtmi.com/caselaws?id=361671 The appeal filed by the Revenue was dismissed by the Appellate Tribunal ITAT Chennai. The Tribunal upheld the decision of the CIT(Appeals) in both issues, emphasizing the importance of following relevant court judgments. The disallowance under Section 14A was deleted as the CIT(Appeals) followed the judgment of the jurisdictional High Court. Similarly, the disallowance under Section 43B was allowed as the employees' contribution was deposited before the due date. The Tribunal affirmed the lower authority's decisions, citing the binding nature of decisions made by the High Court. en-us Tue, 05 Jun 2018 00:00:00 +0530 Mon, 11 Jun 2018 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361671 The appeal filed by the Revenue was dismissed by the Appellate Tribunal ITAT Chennai. The Tribunal upheld the decision of the CIT(Appeals) in both issues, emphasizing the importance of following relevant court judgments. The disallowance under Section 14A was deleted as the CIT(Appeals) followed the judgment of the jurisdictional High Court. Similarly, the disallowance under Section 43B was allowed as the employees' contribution was deposited before the due date. The Tribunal affirmed the lower authority's decisions, citing the binding nature of decisions made by the High Court. Case-Laws Income Tax Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361671