https://www.taxtmi.com/caselaws?id=393303 The Tribunal partly allowed the assessee's appeal for statistical purposes and dismissed the Revenue's appeal, upholding the CIT(A)'s findings on all contested issues, including disallowance under Section 14A, mark to market loss on index options, and discount on buyback of debentures. The Tribunal referred to relevant case laws and upheld the CIT(A)'s decisions, emphasizing that certain receipts are capital in nature. The order was pronounced on February 17, 2020. en-us Mon, 17 Feb 2020 00:00:00 +0530 Tue, 10 Mar 2020 20:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393303 The Tribunal partly allowed the assessee's appeal for statistical purposes and dismissed the Revenue's appeal, upholding the CIT(A)'s findings on all contested issues, including disallowance under Section 14A, mark to market loss on index options, and discount on buyback of debentures. The Tribunal referred to relevant case laws and upheld the CIT(A)'s decisions, emphasizing that certain receipts are capital in nature. The order was pronounced on February 17, 2020. Case-Laws Income Tax Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393303