https://www.taxtmi.com/caselaws?id=411192 The Tribunal partly allowed all three appeals filed by the assessee. The delay in filing the appeal was condoned due to misdelivery of the order. Disallowances under Sections 14A, 80IC, and 36(1)(va) were partially restricted based on precedents and directions to allow the suo-moto disallowances. Interest under Sections 234A, 234B, and 234C was dismissed as mandatory by law. Additional grounds regarding disallowance under Section 14A in computing book profit under Section 115JB were allowed based on relevant case law. en-us Tue, 17 Aug 2021 00:00:00 +0530 Wed, 18 Aug 2021 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411192 The Tribunal partly allowed all three appeals filed by the assessee. The delay in filing the appeal was condoned due to misdelivery of the order. Disallowances under Sections 14A, 80IC, and 36(1)(va) were partially restricted based on precedents and directions to allow the suo-moto disallowances. Interest under Sections 234A, 234B, and 234C was dismissed as mandatory by law. Additional grounds regarding disallowance under Section 14A in computing book profit under Section 115JB were allowed based on relevant case law. Case-Laws Income Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411192