https://www.taxtmi.com/caselaws?id=412012 The Tribunal upheld the CIT(A)'s decision to restrict the disallowance under Section 14A to the dividend income and confirmed the addition towards ROC fees. However, the Tribunal remitted the issue of the deduction under Section 80IA back to the AO for recalculation, following the Supreme Court's judgment in CIT Vs. Reliance Energy Ltd. The appeals of the Revenue were partly allowed for statistical purposes. en-us Fri, 03 Sep 2021 00:00:00 +0530 Wed, 08 Sep 2021 08:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412012 The Tribunal upheld the CIT(A)'s decision to restrict the disallowance under Section 14A to the dividend income and confirmed the addition towards ROC fees. However, the Tribunal remitted the issue of the deduction under Section 80IA back to the AO for recalculation, following the Supreme Court's judgment in CIT Vs. Reliance Energy Ltd. The appeals of the Revenue were partly allowed for statistical purposes. Case-Laws Income Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412012