https://www.taxtmi.com/caselaws?id=391339 The Tribunal decided in favor of the assessee on various issues under the Income Tax Act. Disallowance under Section 14A was reduced, disallowance under Section 40(a)(ia) was not applicable to year-end provisions, and other disallowances were either allowed or dismissed based on previous decisions. The Tribunal remanded some issues for further review or considered them premature for adjudication. Overall, most grounds were decided in favor of the assessee, with reliance on precedents and previous decisions. en-us Fri, 20 Dec 2019 00:00:00 +0530 Sat, 25 Jan 2020 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391339 The Tribunal decided in favor of the assessee on various issues under the Income Tax Act. Disallowance under Section 14A was reduced, disallowance under Section 40(a)(ia) was not applicable to year-end provisions, and other disallowances were either allowed or dismissed based on previous decisions. The Tribunal remanded some issues for further review or considered them premature for adjudication. Overall, most grounds were decided in favor of the assessee, with reliance on precedents and previous decisions. Case-Laws Income Tax Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391339