https://www.taxtmi.com/caselaws?id=371289 The Tribunal allowed the assessee's appeal on both grounds. The deduction under Section 10AA was permitted as an alternate claim due to a genuine mistake in claiming it under Section 10B, and the disallowance under Section 14A was dismissed as no exempt income was earned. The judgment highlighted the significance of genuine errors and the acceptance of audit reports filed during assessment proceedings. en-us Wed, 28 Nov 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371289 The Tribunal allowed the assessee's appeal on both grounds. The deduction under Section 10AA was permitted as an alternate claim due to a genuine mistake in claiming it under Section 10B, and the disallowance under Section 14A was dismissed as no exempt income was earned. The judgment highlighted the significance of genuine errors and the acceptance of audit reports filed during assessment proceedings. Case-Laws Income Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371289