https://www.taxtmi.com/caselaws?id=402468 The tribunal upheld the disallowance of brokerage and commission expenses, disallowance of interest on late deposit of TDS, and deletion of various additions including notional rent, prior period expenses, IDC charges, interest capitalization, and other expenses. The tribunal also confirmed the deletion of disallowances under Section 14A and Section 80 IAB, while setting aside the issue of administrative expenses for recalculation. Additionally, the tribunal deleted additions related to Dividend Distribution Tax, registration charges, and other expenses, based on lack of legal provisions or supporting evidence. en-us Thu, 10 Sep 2020 00:00:00 +0530 Fri, 01 Jan 2021 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402468 The tribunal upheld the disallowance of brokerage and commission expenses, disallowance of interest on late deposit of TDS, and deletion of various additions including notional rent, prior period expenses, IDC charges, interest capitalization, and other expenses. The tribunal also confirmed the deletion of disallowances under Section 14A and Section 80 IAB, while setting aside the issue of administrative expenses for recalculation. Additionally, the tribunal deleted additions related to Dividend Distribution Tax, registration charges, and other expenses, based on lack of legal provisions or supporting evidence. Case-Laws Income Tax Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402468