https://www.taxtmi.com/caselaws?id=414148 The Tribunal allowed the appeal for AY 2013-14 and AY 2014-15 for statistical purposes. The disallowances under Section 14A were deleted, and the AO was directed to decide the MAT credit issue and allow the deduction of education cess and secondary & higher education cess. Penalty proceedings and interest charges were noted but not specifically addressed. en-us Fri, 22 Oct 2021 00:00:00 +0530 Fri, 29 Oct 2021 05:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414148 The Tribunal allowed the appeal for AY 2013-14 and AY 2014-15 for statistical purposes. The disallowances under Section 14A were deleted, and the AO was directed to decide the MAT credit issue and allow the deduction of education cess and secondary & higher education cess. Penalty proceedings and interest charges were noted but not specifically addressed. Case-Laws Income Tax Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414148