https://www.taxtmi.com/caselaws?id=384145 The High Court upheld the Tribunal's decisions on disallowing preliminary expenses under section 35D and interest-free funds under section 36(1)(iii). The Court found the issue of disallowance under section 14A was previously addressed and dismissed the Tax Appeal on all grounds. en-us Mon, 22 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 08:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384145 The High Court upheld the Tribunal's decisions on disallowing preliminary expenses under section 35D and interest-free funds under section 36(1)(iii). The Court found the issue of disallowance under section 14A was previously addressed and dismissed the Tax Appeal on all grounds. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384145