https://www.taxtmi.com/caselaws?id=293110 The tribunal dismissed the revenue's appeals for A.Y. 2012-13 and A.Y. 2013-14, upholding the CIT(A)'s decisions on disallowance under Section 14A, adjustment to Book Profit under Section 115JB, additional depreciation under Section 32(1)(iia), and claim of bad debts not made in the original return of income. The tribunal emphasized adherence to legal precedents and statutory interpretations in its rulings. en-us Wed, 13 Feb 2019 00:00:00 +0530 Sat, 23 Jan 2021 21:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293110 The tribunal dismissed the revenue's appeals for A.Y. 2012-13 and A.Y. 2013-14, upholding the CIT(A)'s decisions on disallowance under Section 14A, adjustment to Book Profit under Section 115JB, additional depreciation under Section 32(1)(iia), and claim of bad debts not made in the original return of income. The tribunal emphasized adherence to legal precedents and statutory interpretations in its rulings. Case-Laws Income Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293110