https://www.taxtmi.com/caselaws?id=366888 The Tribunal dismissed both the assessee's and the revenue's appeals. The CIT(A)'s decisions on the disallowances related to legal and professional charges, interest and advertisement expenditure under Section 40(a)(ia), and expenditure under Section 14A were upheld. The revenue's appeal was dismissed based on the CBDT Circular No. 3 of 2018, which set a monetary limit for filing appeals. en-us Mon, 10 Sep 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366888 The Tribunal dismissed both the assessee's and the revenue's appeals. The CIT(A)'s decisions on the disallowances related to legal and professional charges, interest and advertisement expenditure under Section 40(a)(ia), and expenditure under Section 14A were upheld. The revenue's appeal was dismissed based on the CBDT Circular No. 3 of 2018, which set a monetary limit for filing appeals. Case-Laws Income Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366888