https://www.taxtmi.com/caselaws?id=409370 The Tribunal allowed the appeals for A.Y. 2013-14 and A.Y. 2014-15, directing the A.O to give effect to revised claims and rectify errors. The judgments highlighted the authority of appellate bodies to consider new claims based on existing facts, even if not initially raised in returns. The disallowance under Section 14A was vacated, deductions under Sections 36(1)(vii) and 36(1)(viii) were allowed, and the claim for education cess deduction was upheld, with the issue referred back to the A.O for consequential action. en-us Mon, 28 Jun 2021 00:00:00 +0530 Mon, 05 Jul 2021 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409370 The Tribunal allowed the appeals for A.Y. 2013-14 and A.Y. 2014-15, directing the A.O to give effect to revised claims and rectify errors. The judgments highlighted the authority of appellate bodies to consider new claims based on existing facts, even if not initially raised in returns. The disallowance under Section 14A was vacated, deductions under Sections 36(1)(vii) and 36(1)(viii) were allowed, and the claim for education cess deduction was upheld, with the issue referred back to the A.O for consequential action. Case-Laws Income Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409370