https://www.taxtmi.com/caselaws?id=376786 The appellate tribunal allowed the revenue's appeal for statistical purposes, remanding the issues back for further examination. The disallowance under section 14A was not upheld due to mixed financial resources and insufficient investments. The disallowance of prior period expenses was rejected, supporting the consistent accounting method. The disallowance of commission expense was questioned for lack of proof of services rendered. The Tribunal directed the Assessing Officer to reevaluate the issues based on the evidence provided. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 16 Mar 2019 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376786 The appellate tribunal allowed the revenue's appeal for statistical purposes, remanding the issues back for further examination. The disallowance under section 14A was not upheld due to mixed financial resources and insufficient investments. The disallowance of prior period expenses was rejected, supporting the consistent accounting method. The disallowance of commission expense was questioned for lack of proof of services rendered. The Tribunal directed the Assessing Officer to reevaluate the issues based on the evidence provided. Case-Laws Income Tax Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376786