https://www.taxtmi.com/caselaws?id=391903 The Tribunal partially allowed the appellant's appeal, directing exclusion of certain comparables under section 92CA of the Income Tax Act, 1961, and remanding other issues for further examination. Disallowances under sections 14A, 43B, and 40(a)(i)/(ia) were contested by the appellant, with the Tribunal ruling in favor of the appellant in the disallowance under section 14A due to the absence of exempt income. The Tribunal admitted additional evidence for disallowances under section 43B and 40(a)(i)/(ia), remanding these issues for proper verification and consideration by the AO. en-us Wed, 29 Jan 2020 00:00:00 +0530 Mon, 10 Feb 2020 08:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391903 The Tribunal partially allowed the appellant's appeal, directing exclusion of certain comparables under section 92CA of the Income Tax Act, 1961, and remanding other issues for further examination. Disallowances under sections 14A, 43B, and 40(a)(i)/(ia) were contested by the appellant, with the Tribunal ruling in favor of the appellant in the disallowance under section 14A due to the absence of exempt income. The Tribunal admitted additional evidence for disallowances under section 43B and 40(a)(i)/(ia), remanding these issues for proper verification and consideration by the AO. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391903