https://www.taxtmi.com/caselaws?id=388604 The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decisions in the case, dismissing the revenue's appeals for the assessment years 2013-14 and 2014-15. The Tribunal affirmed the deletion of disallowances under Rule 8D(2)(ii) and Rule 8D(2)(iii), the allowability of broken period interest expenses, expenditure incurred on ESOP, and bad debts under Section 36(1)(vii). The decisions were in line with prior Tribunal rulings and relevant judicial precedents, providing consistency in the treatment of these issues for the assessee. en-us Tue, 27 Aug 2019 00:00:00 +0530 Tue, 19 Nov 2019 12:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388604 The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decisions in the case, dismissing the revenue's appeals for the assessment years 2013-14 and 2014-15. The Tribunal affirmed the deletion of disallowances under Rule 8D(2)(ii) and Rule 8D(2)(iii), the allowability of broken period interest expenses, expenditure incurred on ESOP, and bad debts under Section 36(1)(vii). The decisions were in line with prior Tribunal rulings and relevant judicial precedents, providing consistency in the treatment of these issues for the assessee. Case-Laws Income Tax Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388604