https://www.taxtmi.com/caselaws?id=294294 The Tribunal allowed the appeal filed by the assessee, setting aside the CIT(A)'s findings on all issues. The disallowance under Section 14A read with Rule 8D was deleted, the deemed income from unsold flats was assessed as business income, and no adjustment was made to the book profit under Section 115JB for the disallowance under Section 14A. en-us Fri, 21 Dec 2018 00:00:00 +0530 Wed, 30 Mar 2022 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294294 The Tribunal allowed the appeal filed by the assessee, setting aside the CIT(A)'s findings on all issues. The disallowance under Section 14A read with Rule 8D was deleted, the deemed income from unsold flats was assessed as business income, and no adjustment was made to the book profit under Section 115JB for the disallowance under Section 14A. Case-Laws Income Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294294