https://www.taxtmi.com/caselaws?id=296967 The Tribunal partly allowed the assessee's appeal, specifically overturning the disallowance under Section 40(a)(ia) for non-deduction of TDS on bank guarantee charges. The issue of community development expenses was remanded for fresh adjudication. The Tribunal dismissed the Revenue's appeal on the disallowance under Section 14A for earning exempt income and the direction for Section 80IA verification. The order was pronounced on May 14, 2018. en-us Mon, 14 May 2018 00:00:00 +0530 Fri, 13 Aug 2021 21:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296967 The Tribunal partly allowed the assessee's appeal, specifically overturning the disallowance under Section 40(a)(ia) for non-deduction of TDS on bank guarantee charges. The issue of community development expenses was remanded for fresh adjudication. The Tribunal dismissed the Revenue's appeal on the disallowance under Section 14A for earning exempt income and the direction for Section 80IA verification. The order was pronounced on May 14, 2018. Case-Laws Income Tax Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296967