https://www.taxtmi.com/caselaws?id=377179 The tribunal allowed the assessee's appeal regarding the disallowance under Section 14A and dismissed the Revenue's appeal concerning the classification of income as "Income from Business or Profession" versus "Capital Gains". The tribunal's decision, pronounced in March 2019, emphasized the importance of consistency in judicial decisions when facts remain unchanged, following precedents set in previous assessment years. en-us Fri, 22 Mar 2019 00:00:00 +0530 Mon, 25 Mar 2019 06:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377179 The tribunal allowed the assessee's appeal regarding the disallowance under Section 14A and dismissed the Revenue's appeal concerning the classification of income as "Income from Business or Profession" versus "Capital Gains". The tribunal's decision, pronounced in March 2019, emphasized the importance of consistency in judicial decisions when facts remain unchanged, following precedents set in previous assessment years. Case-Laws Income Tax Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377179