https://www.taxtmi.com/caselaws?id=365841 The tribunal dismissed the revenue's appeals for the assessment years 2011-12, 2013-14, 2014-15, and 2015-16. It partly allowed the assessee's appeal for the assessment year 2013-14, dismissed the appeal for 2014-15, and allowed the appeal for 2015-16. Key decisions included canceling protective assessment, invalidating assessment under Section 153C due to lack of incriminating material, correctly allocating short-term capital gains on windmill sale, upholding disallowances related to rent and advance payments, and deleting disallowance of expenditures related to exempt income and unexplained credits. The tribunal also upheld the partial allowance of corporate social responsibility expenditure. en-us Tue, 21 Aug 2018 00:00:00 +0530 Fri, 24 Aug 2018 02:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365841 The tribunal dismissed the revenue's appeals for the assessment years 2011-12, 2013-14, 2014-15, and 2015-16. It partly allowed the assessee's appeal for the assessment year 2013-14, dismissed the appeal for 2014-15, and allowed the appeal for 2015-16. Key decisions included canceling protective assessment, invalidating assessment under Section 153C due to lack of incriminating material, correctly allocating short-term capital gains on windmill sale, upholding disallowances related to rent and advance payments, and deleting disallowance of expenditures related to exempt income and unexplained credits. The tribunal also upheld the partial allowance of corporate social responsibility expenditure. Case-Laws Income Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365841