https://www.taxtmi.com/caselaws?id=384102 The Tribunal allowed the assessee's appeal regarding disallowance under Section 14A read with Rule 8D, citing no exempt income earned. The Tribunal also allowed the deduction under Section 80IA(4) on miscellaneous receipts, except for specific amounts, based on the eligibility criteria established in relevant case law. The Revenue's appeal was partly allowed, directing the Assessing Officer to permit the deduction on eligible miscellaneous receipts, with exceptions. en-us Wed, 31 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 08:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384102 The Tribunal allowed the assessee's appeal regarding disallowance under Section 14A read with Rule 8D, citing no exempt income earned. The Tribunal also allowed the deduction under Section 80IA(4) on miscellaneous receipts, except for specific amounts, based on the eligibility criteria established in relevant case law. The Revenue's appeal was partly allowed, directing the Assessing Officer to permit the deduction on eligible miscellaneous receipts, with exceptions. Case-Laws Income Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384102