https://www.taxtmi.com/caselaws?id=377843 The Tribunal set aside the orders of the lower authorities and directed a re-evaluation of the advertisement expenses, emphasized the necessity of specific findings regarding exempt income for additions under section 14A, and admitted the legal ground challenging additions under section 153A without incriminating material. The Tribunal restored all issues to the CIT(A) for fresh adjudication, ensuring detailed reasoning and fair opportunities for both parties. en-us Tue, 02 Apr 2019 00:00:00 +0530 Wed, 03 Apr 2019 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377843 The Tribunal set aside the orders of the lower authorities and directed a re-evaluation of the advertisement expenses, emphasized the necessity of specific findings regarding exempt income for additions under section 14A, and admitted the legal ground challenging additions under section 153A without incriminating material. The Tribunal restored all issues to the CIT(A) for fresh adjudication, ensuring detailed reasoning and fair opportunities for both parties. Case-Laws Income Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377843