https://www.taxtmi.com/caselaws?id=364904 The Tribunal allowed the entire claim of service charges under Section 37(1) for all assessment years, modifying the AO and CIT(A)'s orders. However, it upheld the CIT(A)'s enhancement of income for AY 2002-03 by disallowing the loss claimed on the valuation of shares. The appeals for AYs 2003-04, 2004-05, and 2005-06 were allowed, while the appeal for AY 2002-03 was partly allowed. en-us Fri, 03 Aug 2018 00:00:00 +0530 Tue, 07 Aug 2018 08:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364904 The Tribunal allowed the entire claim of service charges under Section 37(1) for all assessment years, modifying the AO and CIT(A)'s orders. However, it upheld the CIT(A)'s enhancement of income for AY 2002-03 by disallowing the loss claimed on the valuation of shares. The appeals for AYs 2003-04, 2004-05, and 2005-06 were allowed, while the appeal for AY 2002-03 was partly allowed. Case-Laws Income Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364904