https://www.taxtmi.com/caselaws?id=395144 The Tribunal dismissed the appeals related to the disallowance under Section 36(1)(viii) and the classification of rural branches under Section 36(1)(viia). It remanded the claims made during the assessment process for fresh consideration by the CIT(A). The Tribunal upheld the disallowance under Section 14A, aligning with the jurisdictional High Court's earlier decisions. Consequently, the appeal by the Revenue was partly allowed, and the assessee's appeal was partly allowed for statistical purposes. en-us Thu, 22 Aug 2019 00:00:00 +0530 Fri, 08 May 2020 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395144 The Tribunal dismissed the appeals related to the disallowance under Section 36(1)(viii) and the classification of rural branches under Section 36(1)(viia). It remanded the claims made during the assessment process for fresh consideration by the CIT(A). The Tribunal upheld the disallowance under Section 14A, aligning with the jurisdictional High Court's earlier decisions. Consequently, the appeal by the Revenue was partly allowed, and the assessee's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395144