https://www.taxtmi.com/caselaws?id=396095 The Tribunal dismissed the Revenue's appeal on the disallowance under Section 14A read with Rule 8D, citing no exempt income earned during the year. It upheld the CIT(A)'s partial relief on the deduction under Section 36(1)(viii) for long-term housing finance loans, remanding the matter for loan verification. The Tribunal also upheld the CIT(A)'s decision on the deduction under Section 36(1)(va) for delayed remittance of employees' PF contributions, allowing the deduction. The Revenue's appeal was partly allowed for statistical purposes. en-us Wed, 17 Jun 2020 00:00:00 +0530 Mon, 30 Nov 2020 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396095 The Tribunal dismissed the Revenue's appeal on the disallowance under Section 14A read with Rule 8D, citing no exempt income earned during the year. It upheld the CIT(A)'s partial relief on the deduction under Section 36(1)(viii) for long-term housing finance loans, remanding the matter for loan verification. The Tribunal also upheld the CIT(A)'s decision on the deduction under Section 36(1)(va) for delayed remittance of employees' PF contributions, allowing the deduction. The Revenue's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Wed, 17 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396095