https://www.taxtmi.com/caselaws?id=287786 The Tribunal upheld the CIT(A)'s decisions on various issues, including disallowance of selling, publicity, and medical expenses, restriction of disallowance under section 14A, deduction under section 35(2AB) on specific expenses, long-term capital loss on assignment of unsecured loan, deduction under section 80HHC on different components, software development expenditure, garden expenses, disallowance under section 92B for international transactions, club expenses, and levy of interest under sections 234B and 234C. The Tribunal's rulings were based on consistency with previous decisions, adherence to relevant case law, and detailed analysis of each issue. en-us Mon, 31 Jan 2011 00:00:00 +0530 Sat, 02 May 2020 14:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287786 The Tribunal upheld the CIT(A)'s decisions on various issues, including disallowance of selling, publicity, and medical expenses, restriction of disallowance under section 14A, deduction under section 35(2AB) on specific expenses, long-term capital loss on assignment of unsecured loan, deduction under section 80HHC on different components, software development expenditure, garden expenses, disallowance under section 92B for international transactions, club expenses, and levy of interest under sections 234B and 234C. The Tribunal's rulings were based on consistency with previous decisions, adherence to relevant case law, and detailed analysis of each issue. Case-Laws Income Tax Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287786