https://www.taxtmi.com/caselaws?id=283352 The Tribunal partly allowed the assessee's appeal by restricting the disallowance under Section 14A and directing the deletion of the reclassification of business expenses. The Tribunal upheld the CIT(A)'s classification of profits from shares as capital gains and dismissed the Revenue's appeal on the applicability of "res judicata." The order was issued on 12.04.2013. en-us Fri, 12 Apr 2013 00:00:00 +0530 Fri, 20 Sep 2019 12:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283352 The Tribunal partly allowed the assessee's appeal by restricting the disallowance under Section 14A and directing the deletion of the reclassification of business expenses. The Tribunal upheld the CIT(A)'s classification of profits from shares as capital gains and dismissed the Revenue's appeal on the applicability of "res judicata." The order was issued on 12.04.2013. Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283352