https://www.taxtmi.com/caselaws?id=396833 The Tribunal allowed the assessee's appeal for statistical purposes, dismissing the revenue's appeal. Specific guidelines were provided for disallowance under Section 14A, deduction under Section 36(1)(viia), and bad debts under Section 36(1)(vii). The deletion of disallowance for broken period interest was upheld. The Tribunal justified the delay in pronouncing the order due to the COVID-19 lockdown, following the precedent set in a previous case. en-us Wed, 08 Jul 2020 00:00:00 +0530 Wed, 07 Oct 2020 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396833 The Tribunal allowed the assessee's appeal for statistical purposes, dismissing the revenue's appeal. Specific guidelines were provided for disallowance under Section 14A, deduction under Section 36(1)(viia), and bad debts under Section 36(1)(vii). The deletion of disallowance for broken period interest was upheld. The Tribunal justified the delay in pronouncing the order due to the COVID-19 lockdown, following the precedent set in a previous case. Case-Laws Income Tax Wed, 08 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396833