https://www.taxtmi.com/caselaws?id=393791 The appeals were partly allowed, with the issues remanded to the Assessing Officer for fresh consideration in light of relevant precedents and facts. The Tribunal emphasized the importance of commercial expediency and proper application of legal provisions, including Sections 14A and 36(1)(iii) of the Income Tax Act. en-us Wed, 11 Dec 2019 00:00:00 +0530 Mon, 23 Mar 2020 11:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393791 The appeals were partly allowed, with the issues remanded to the Assessing Officer for fresh consideration in light of relevant precedents and facts. The Tribunal emphasized the importance of commercial expediency and proper application of legal provisions, including Sections 14A and 36(1)(iii) of the Income Tax Act. Case-Laws Income Tax Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393791