https://www.taxtmi.com/caselaws?id=410231 The Tribunal partly allowed the appeals, directing the AO to recompute disallowances and deductions based on specific findings. The AO was instructed to verify exempt income investments for Section 14A disallowance, exclude adjustments for unabsorbed depreciation and accumulated losses under Section 80-IA, grant interest up to the refund order date for Section 244A, treat Voluntary Emission Reduction credits as capital receipts, reexamine the cost of acquisition for debentures, and allow the deduction for education cess. en-us Thu, 24 Jun 2021 00:00:00 +0530 Wed, 28 Jul 2021 08:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410231 The Tribunal partly allowed the appeals, directing the AO to recompute disallowances and deductions based on specific findings. The AO was instructed to verify exempt income investments for Section 14A disallowance, exclude adjustments for unabsorbed depreciation and accumulated losses under Section 80-IA, grant interest up to the refund order date for Section 244A, treat Voluntary Emission Reduction credits as capital receipts, reexamine the cost of acquisition for debentures, and allow the deduction for education cess. Case-Laws Income Tax Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410231