https://www.taxtmi.com/caselaws?id=386640 The Income Tax Appellate Tribunal (ITAT) allowed the assessee's appeal on various grounds, including disallowance of interest on disputed government duty, provision for leave encashment, disallowance under Section 14A, treatment of capital gains as business income, and loss on revaluation of non-moving stores and spares. The ITAT directed the Assessing Officer to delete the disallowances and make necessary adjustments. The Revenue's appeal was dismissed, and the cross-objection filed by the assessee was deemed infructuous. en-us Mon, 23 Sep 2019 00:00:00 +0530 Fri, 04 Oct 2019 11:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386640 The Income Tax Appellate Tribunal (ITAT) allowed the assessee's appeal on various grounds, including disallowance of interest on disputed government duty, provision for leave encashment, disallowance under Section 14A, treatment of capital gains as business income, and loss on revaluation of non-moving stores and spares. The ITAT directed the Assessing Officer to delete the disallowances and make necessary adjustments. The Revenue's appeal was dismissed, and the cross-objection filed by the assessee was deemed infructuous. Case-Laws Income Tax Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386640