https://www.taxtmi.com/caselaws?id=277935 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions on both issues. Regarding the addition under section 14A, the Tribunal affirmed the deletion as the AO failed to attribute any expenditure to dividend income or provide proper findings. Concerning the credit of STT under section 88E, the Tribunal allowed the claim based on the eligibility of book profit from share trading for STT credit, following precedent. en-us Mon, 21 May 2012 00:00:00 +0530 Mon, 31 Dec 2018 11:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277935 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions on both issues. Regarding the addition under section 14A, the Tribunal affirmed the deletion as the AO failed to attribute any expenditure to dividend income or provide proper findings. Concerning the credit of STT under section 88E, the Tribunal allowed the claim based on the eligibility of book profit from share trading for STT credit, following precedent. Case-Laws Income Tax Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277935