https://www.taxtmi.com/caselaws?id=372623 The appellant-Revenue failed to submit the required profit and loss account and balance sheet within the specified period. The assessment order lacked a detailed examination of relevant facts, specifically regarding disallowance under Section 14A of the Income Tax Act, 1961. The order proceeded to compute disallowance without recording necessary satisfaction under Section 14A, leading to errors in application. The appeal was dismissed as it did not raise a substantial question of law, with no costs imposed. en-us Fri, 30 Nov 2018 00:00:00 +0530 Wed, 26 Dec 2018 11:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372623 The appellant-Revenue failed to submit the required profit and loss account and balance sheet within the specified period. The assessment order lacked a detailed examination of relevant facts, specifically regarding disallowance under Section 14A of the Income Tax Act, 1961. The order proceeded to compute disallowance without recording necessary satisfaction under Section 14A, leading to errors in application. The appeal was dismissed as it did not raise a substantial question of law, with no costs imposed. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372623