https://www.taxtmi.com/caselaws?id=365288 The High Court dismissed the appeals regarding disallowances under Section 40A(2)(b) and Section 14A read with Rule 8D, as well as the notional interest on delayed refund of security deposits. However, it admitted the appeals for further consideration on the issues of the classification of profit from the sale of shares and additions under Section 145A. The Tribunal's detailed analysis was upheld by the High Court, indicating a comprehensive review of the facts and relevant legal provisions. en-us Mon, 16 Jul 2018 00:00:00 +0530 Fri, 08 Mar 2019 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365288 The High Court dismissed the appeals regarding disallowances under Section 40A(2)(b) and Section 14A read with Rule 8D, as well as the notional interest on delayed refund of security deposits. However, it admitted the appeals for further consideration on the issues of the classification of profit from the sale of shares and additions under Section 145A. The Tribunal's detailed analysis was upheld by the High Court, indicating a comprehensive review of the facts and relevant legal provisions. Case-Laws Income Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365288