https://www.taxtmi.com/caselaws?id=412970 The tribunal upheld the deletion of a disallowance under Section 14A of the Income Tax Act, citing the absence of exempt income. It confirmed disallowances related to Corporate Social Responsibility expenses but allowed deductions under Section 80G. The tribunal addressed the disallowance of sales tax demand for the wrong assessment year and directed the AO to grant the deduction in the correct year. Additionally, it allowed the full claim for statutory taxes, overturning the partial disallowance by the CIT(A). The tribunal dismissed the AO's appeal and partially allowed the assessee's appeal, issuing the order on 29/09/2021. en-us Wed, 29 Sep 2021 00:00:00 +0530 Fri, 01 Oct 2021 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412970 The tribunal upheld the deletion of a disallowance under Section 14A of the Income Tax Act, citing the absence of exempt income. It confirmed disallowances related to Corporate Social Responsibility expenses but allowed deductions under Section 80G. The tribunal addressed the disallowance of sales tax demand for the wrong assessment year and directed the AO to grant the deduction in the correct year. Additionally, it allowed the full claim for statutory taxes, overturning the partial disallowance by the CIT(A). The tribunal dismissed the AO's appeal and partially allowed the assessee's appeal, issuing the order on 29/09/2021. Case-Laws Income Tax Wed, 29 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412970