https://www.taxtmi.com/caselaws?id=293704 The ITAT partially allowed the assessee's appeal for statistical purposes, directing the AO to re-examine claims related to disallowance under sections 14A and 43B, addition to closing stock under section 145A, and TDS credit. The Tribunal upheld the addition under section 40(a)(ia) but allowed relief for short TDS deduction. Interest under section 234B was deemed consequential, requiring further examination. en-us Wed, 18 May 2016 00:00:00 +0530 Wed, 13 Nov 2024 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293704 The ITAT partially allowed the assessee's appeal for statistical purposes, directing the AO to re-examine claims related to disallowance under sections 14A and 43B, addition to closing stock under section 145A, and TDS credit. The Tribunal upheld the addition under section 40(a)(ia) but allowed relief for short TDS deduction. Interest under section 234B was deemed consequential, requiring further examination. Case-Laws Income Tax Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293704