https://www.taxtmi.com/caselaws?id=398892 The Tribunal upheld the addition under section 43CA of Rs. 7,84,600 concerning the sale of land, emphasizing the AO's duty to follow the DVO's valuation. The appeal was dismissed due to the failure to raise objections before the DVO. Regarding the disallowance of Rs. 2,98,890 under section 14A, the Tribunal restricted the disallowance to the actual exempt income earned, partly allowing the appeal. en-us Wed, 23 Sep 2020 00:00:00 +0530 Sat, 26 Sep 2020 13:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398892 The Tribunal upheld the addition under section 43CA of Rs. 7,84,600 concerning the sale of land, emphasizing the AO's duty to follow the DVO's valuation. The appeal was dismissed due to the failure to raise objections before the DVO. Regarding the disallowance of Rs. 2,98,890 under section 14A, the Tribunal restricted the disallowance to the actual exempt income earned, partly allowing the appeal. Case-Laws Income Tax Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398892