https://www.taxtmi.com/caselaws?id=284896 Section 14A disallowance was examined in relation to dividend income from shares held as stock-in-trade. The Tribunal resolved the issue by majority view, with the Third Member concurring with the Accountant Member, and the final order disposed of the cross-appeals accordingly. The Revenue's appeal was dismissed and the assessee's appeal was partly allowed, reflecting the majority position on the extent of disallowance. en-us Fri, 06 Dec 2013 00:00:00 +0530 Mon, 16 Dec 2019 11:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284896 Section 14A disallowance was examined in relation to dividend income from shares held as stock-in-trade. The Tribunal resolved the issue by majority view, with the Third Member concurring with the Accountant Member, and the final order disposed of the cross-appeals accordingly. The Revenue's appeal was dismissed and the assessee's appeal was partly allowed, reflecting the majority position on the extent of disallowance. Case-Laws Income Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284896