https://www.taxtmi.com/caselaws?id=395727 The Tribunal partly allowed the appeal, upholding the disallowance under Section 14A and the enhancement under Section 36(1)(iii). However, the issue under Section 56(2)(viib) was remanded back to the Assessing Officer for re-evaluation based on substantiated fair market value. en-us Tue, 02 Jun 2020 00:00:00 +0530 Tue, 22 Sep 2020 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395727 The Tribunal partly allowed the appeal, upholding the disallowance under Section 14A and the enhancement under Section 36(1)(iii). However, the issue under Section 56(2)(viib) was remanded back to the Assessing Officer for re-evaluation based on substantiated fair market value. Case-Laws Income Tax Tue, 02 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395727