https://www.taxtmi.com/caselaws?id=411564 The Tribunal affirmed the Ld. Pr. CIT's order under section 263, setting aside the original assessment for reassessment due to identified under assessments on interest income, expenses, and brokerage. The Tribunal upheld the necessity for proper enquiry by the AO, particularly in cases of disallowances under section 14A read with Rule 8D, emphasizing the importance of thorough examination in addressing such issues. en-us Wed, 14 Jul 2021 00:00:00 +0530 Sat, 28 Aug 2021 09:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411564 The Tribunal affirmed the Ld. Pr. CIT's order under section 263, setting aside the original assessment for reassessment due to identified under assessments on interest income, expenses, and brokerage. The Tribunal upheld the necessity for proper enquiry by the AO, particularly in cases of disallowances under section 14A read with Rule 8D, emphasizing the importance of thorough examination in addressing such issues. Case-Laws Income Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411564