https://www.taxtmi.com/caselaws?id=384620 The HC remanded the Tribunal's order for fresh adjudication on disallowance under section 14A read with rule 8D, treatment of provision for non-performing assets, transfer to special reserve under section 45-IC, applicability of section 115JB, and computation of book profit. It found prima facie substance in the appellant's objections and set aside the earlier Tribunal order only to the extent it addressed those issues. The Tribunal was directed to hear the parties again and pass a reasoned order within six months. No final ruling on the merits of the disputed tax treatment was rendered. en-us Thu, 08 Aug 2019 00:00:00 +0530 Mon, 08 Aug 2022 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384620 The HC remanded the Tribunal's order for fresh adjudication on disallowance under section 14A read with rule 8D, treatment of provision for non-performing assets, transfer to special reserve under section 45-IC, applicability of section 115JB, and computation of book profit. It found prima facie substance in the appellant's objections and set aside the earlier Tribunal order only to the extent it addressed those issues. The Tribunal was directed to hear the parties again and pass a reasoned order within six months. No final ruling on the merits of the disputed tax treatment was rendered. Case-Laws Income Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384620