https://www.taxtmi.com/caselaws?id=412677 The Tribunal partially allowed the appeal of the assessee, addressing various issues such as the cessation of liability on account of Emergency Fund, Demand Drafts not paid for over three years, Gratuity, disallowance under Section 14A r.w. Rule 8D of the Rules, and the claim under Section 36(1)(viia) of the Act. The Tribunal remanded certain matters to the AO for fresh verification or adjudication based on the lack of evidence presented, while confirming additions made under specific rules. The Tribunal provided detailed reasoning for each issue, ensuring a comprehensive analysis and resolution. en-us Thu, 16 Sep 2021 00:00:00 +0530 Fri, 24 Sep 2021 07:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412677 The Tribunal partially allowed the appeal of the assessee, addressing various issues such as the cessation of liability on account of Emergency Fund, Demand Drafts not paid for over three years, Gratuity, disallowance under Section 14A r.w. Rule 8D of the Rules, and the claim under Section 36(1)(viia) of the Act. The Tribunal remanded certain matters to the AO for fresh verification or adjudication based on the lack of evidence presented, while confirming additions made under specific rules. The Tribunal provided detailed reasoning for each issue, ensuring a comprehensive analysis and resolution. Case-Laws Income Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412677