https://www.taxtmi.com/caselaws?id=401256 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decisions, including disallowances under Section 14A, adjustments under Section 115JB, and treatment of government incentives as capital receipts. The Tribunal also confirmed the deductibility of education cess and Secondary and Higher Education cess. en-us Wed, 04 Nov 2020 00:00:00 +0530 Wed, 02 Dec 2020 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401256 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decisions, including disallowances under Section 14A, adjustments under Section 115JB, and treatment of government incentives as capital receipts. The Tribunal also confirmed the deductibility of education cess and Secondary and Higher Education cess. Case-Laws Income Tax Wed, 04 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401256