https://www.taxtmi.com/caselaws?id=373684 The Tribunal partly allowed the appeal, remanding various issues to the AO for fresh consideration. The disallowance of provisions as unascertained liabilities was set aside for reconsideration in line with the Supreme Court's decision. Other issues, such as the reduction of deductions under Sections 80-O, 80HHC, and 80IA, were also remanded for detailed review. The disallowance of village development and social welfare expenses was overturned, citing CSR considerations. The AO was directed to reassess the treatment of interest on a line of credit and donations made to specific associations. en-us Tue, 15 Jan 2019 00:00:00 +0530 Thu, 17 Jan 2019 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373684 The Tribunal partly allowed the appeal, remanding various issues to the AO for fresh consideration. The disallowance of provisions as unascertained liabilities was set aside for reconsideration in line with the Supreme Court's decision. Other issues, such as the reduction of deductions under Sections 80-O, 80HHC, and 80IA, were also remanded for detailed review. The disallowance of village development and social welfare expenses was overturned, citing CSR considerations. The AO was directed to reassess the treatment of interest on a line of credit and donations made to specific associations. Case-Laws Income Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373684