https://www.taxtmi.com/caselaws?id=297885 The Tribunal ruled in favor of the assessee, directing the deletion of the disallowance under Section 14A and limiting the capital gains tax to the amount received during the year, contingent upon the fulfillment of specific obligations. The decision emphasizes the importance of considering contractual obligations and actual income receipt in determining tax liabilities. en-us Mon, 09 Jan 2017 00:00:00 +0530 Wed, 29 Sep 2021 11:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297885 The Tribunal ruled in favor of the assessee, directing the deletion of the disallowance under Section 14A and limiting the capital gains tax to the amount received during the year, contingent upon the fulfillment of specific obligations. The decision emphasizes the importance of considering contractual obligations and actual income receipt in determining tax liabilities. Case-Laws Income Tax Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297885