https://www.taxtmi.com/caselaws?id=411519 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s deletions of disallowances under Sections 37(1), 14A, and 36(1)(iii) of the Income Tax Act. The Tribunal confirmed that the principle of res judicata was not applicable but consistency in decisions was maintained. en-us Wed, 25 Aug 2021 00:00:00 +0530 Fri, 27 Aug 2021 08:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411519 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s deletions of disallowances under Sections 37(1), 14A, and 36(1)(iii) of the Income Tax Act. The Tribunal confirmed that the principle of res judicata was not applicable but consistency in decisions was maintained. Case-Laws Income Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411519