https://www.taxtmi.com/caselaws?id=393807 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeals. It upheld the CIT(A)'s decisions on various issues, including the eligibility of deductions under Sections 10AA and 80IA and the treatment of disallowances under Section 14A. The Tribunal found in favor of the assessee regarding the deletion of disallowance under Section 10AA, eligibility of interest income for deduction under Section 10AA, and inclusion of disallowance under Section 14A in book profits under Section 115JB. en-us Thu, 19 Mar 2020 00:00:00 +0530 Mon, 23 Mar 2020 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393807 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeals. It upheld the CIT(A)'s decisions on various issues, including the eligibility of deductions under Sections 10AA and 80IA and the treatment of disallowances under Section 14A. The Tribunal found in favor of the assessee regarding the deletion of disallowance under Section 10AA, eligibility of interest income for deduction under Section 10AA, and inclusion of disallowance under Section 14A in book profits under Section 115JB. Case-Laws Income Tax Thu, 19 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393807