https://www.taxtmi.com/caselaws?id=380814 The Tribunal partly allowed the appeal, directing the Assessing Officer (AO) to restrict the disallowance under Section 14A to the extent of exempt income, deleting the addition of loss on sale of finance receivables, and re-examining the additions made by the Transfer Pricing Officer (TPO) for Regional Headquarter Services and notional interest on overdue receivables. The Tribunal also instructed the AO to reevaluate the TDS credit issue and levy interest under Section 234D after proper verification and hearing the assessee. en-us Tue, 14 May 2019 00:00:00 +0530 Tue, 28 May 2019 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380814 The Tribunal partly allowed the appeal, directing the Assessing Officer (AO) to restrict the disallowance under Section 14A to the extent of exempt income, deleting the addition of loss on sale of finance receivables, and re-examining the additions made by the Transfer Pricing Officer (TPO) for Regional Headquarter Services and notional interest on overdue receivables. The Tribunal also instructed the AO to reevaluate the TDS credit issue and levy interest under Section 234D after proper verification and hearing the assessee. Case-Laws Income Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380814