https://www.taxtmi.com/caselaws?id=399652 The High Court upheld the Tribunal's decisions on issues concerning deductions under Section 80IA of the Income Tax Act and the disallowance of expenditure under Section 14A. It emphasized the Tribunal's role as a fact-finding authority and the limited scope for judicial interference without substantial legal grounds. The appeal was dismissed, affirming the Tribunal's findings and highlighting the significance of factual determinations in tax matters. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 15 Oct 2020 14:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399652 The High Court upheld the Tribunal's decisions on issues concerning deductions under Section 80IA of the Income Tax Act and the disallowance of expenditure under Section 14A. It emphasized the Tribunal's role as a fact-finding authority and the limited scope for judicial interference without substantial legal grounds. The appeal was dismissed, affirming the Tribunal's findings and highlighting the significance of factual determinations in tax matters. Case-Laws Income Tax Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399652