https://www.taxtmi.com/caselaws?id=403957 The Tribunal partly allowed the appeal, directing the AO to delete the interest expense disallowance under Section 14A and the disallowance of the donation under Section 35(1)(ii), while upholding the administrative expenses disallowance under Section 14A. The Tribunal emphasized the importance of procedural fairness and adherence to the Principles of Natural Justice, setting aside disallowances based on lack of evidence and violation of natural justice principles. en-us Mon, 04 Jan 2021 00:00:00 +0530 Fri, 12 Feb 2021 12:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403957 The Tribunal partly allowed the appeal, directing the AO to delete the interest expense disallowance under Section 14A and the disallowance of the donation under Section 35(1)(ii), while upholding the administrative expenses disallowance under Section 14A. The Tribunal emphasized the importance of procedural fairness and adherence to the Principles of Natural Justice, setting aside disallowances based on lack of evidence and violation of natural justice principles. Case-Laws Income Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403957