https://www.taxtmi.com/caselaws?id=412491 The Tribunal allowed the appeal, emphasizing the availability of interest-free funds, the inapplicability of section 14A due to the absence of tax-free income, and the eligibility for setting off interest earned against interest payment. The decision provided relief to the appellant by restricting the disallowance amount and addressing the issues raised effectively. en-us Tue, 08 Jun 2021 00:00:00 +0530 Mon, 20 Sep 2021 09:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412491 The Tribunal allowed the appeal, emphasizing the availability of interest-free funds, the inapplicability of section 14A due to the absence of tax-free income, and the eligibility for setting off interest earned against interest payment. The decision provided relief to the appellant by restricting the disallowance amount and addressing the issues raised effectively. Case-Laws Income Tax Tue, 08 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412491