https://www.taxtmi.com/caselaws?id=293424 The ITAT upheld the CIT(A)'s order, dismissing the department's appeal and deleting the additions made by the AO for accrued interest on NPA and under Section 14A. The decision emphasized the principles of real income and the necessity for proper justification for disallowances, citing precedents and the appellant's consistent treatment in previous assessments. en-us Tue, 16 Jan 2018 00:00:00 +0530 Wed, 10 Feb 2021 19:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293424 The ITAT upheld the CIT(A)'s order, dismissing the department's appeal and deleting the additions made by the AO for accrued interest on NPA and under Section 14A. The decision emphasized the principles of real income and the necessity for proper justification for disallowances, citing precedents and the appellant's consistent treatment in previous assessments. Case-Laws Income Tax Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293424