https://www.taxtmi.com/caselaws?id=274072 The Tax Appeal challenging the order of the Income Tax Appellate Tribunal under section 154 of the Income Tax Act was dismissed. The Tribunal's decision to allow the appeal of the assessee against the Commissioner of Income Tax (Appeals) order was upheld by the Court. The Court found the addition made under section 14A not sustainable, leading to the order being deemed unsustainable. The Court did not delve into the debatable aspect of the Tribunal's decision on the applicability of section 14A, but upheld the Tribunal's decision on merit in a previous case. en-us Mon, 31 Mar 2014 00:00:00 +0530 Fri, 27 Jul 2018 10:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274072 The Tax Appeal challenging the order of the Income Tax Appellate Tribunal under section 154 of the Income Tax Act was dismissed. The Tribunal's decision to allow the appeal of the assessee against the Commissioner of Income Tax (Appeals) order was upheld by the Court. The Court found the addition made under section 14A not sustainable, leading to the order being deemed unsustainable. The Court did not delve into the debatable aspect of the Tribunal's decision on the applicability of section 14A, but upheld the Tribunal's decision on merit in a previous case. Case-Laws Income Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274072