https://www.taxtmi.com/caselaws?id=274823 The appeals for Assessment Year 2012-13 were dismissed, with deductions allowed under section 80IC and expenses allocation upheld for Kotdwar Units II and III. Disallowance under section 14A was deemed invalid due to improper satisfaction by the Assessing Officer. For Assessment Year 2011-12, the appeal was partly allowed, with directions for disallowances based on turnover ratios. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 06 Sep 2018 07:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274823 The appeals for Assessment Year 2012-13 were dismissed, with deductions allowed under section 80IC and expenses allocation upheld for Kotdwar Units II and III. Disallowance under section 14A was deemed invalid due to improper satisfaction by the Assessing Officer. For Assessment Year 2011-12, the appeal was partly allowed, with directions for disallowances based on turnover ratios. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274823