https://www.taxtmi.com/caselaws?id=362001 The Tribunal dismissed the Revenue's appeal on the deletion of disallowance of expenses on 'coal washing charges' under section 40(a)(ia) due to timely TDS deposit. The disallowance computation under section 14A read with Rule 8D was adjusted, with the assessee's appeal partly allowed. The addition of disallowance under section 14A to book profit for section 115JB computation was disallowed. The disallowance of provision for leave encashment under section 43B(f) was set aside pending a Supreme Court decision, with the assessee's appeal allowed for statistical purposes. en-us Wed, 13 Jun 2018 00:00:00 +0530 Sat, 16 Jun 2018 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362001 The Tribunal dismissed the Revenue's appeal on the deletion of disallowance of expenses on 'coal washing charges' under section 40(a)(ia) due to timely TDS deposit. The disallowance computation under section 14A read with Rule 8D was adjusted, with the assessee's appeal partly allowed. The addition of disallowance under section 14A to book profit for section 115JB computation was disallowed. The disallowance of provision for leave encashment under section 43B(f) was set aside pending a Supreme Court decision, with the assessee's appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362001