https://www.taxtmi.com/caselaws?id=414593 The Tribunal dismissed the Revenue's appeal for AY 2013-14 and allowed the assessee's appeal for the same year. For AY 2014-15, the Tribunal partly allowed the assessee's appeal, specifically allowing the club expenses while dismissing other grounds. The Tribunal upheld the CIT(A)'s decision regarding deductions under Section 80IA, disallowance under Section 43B, and directed the AO to re-compute deductions in accordance with previous Tribunal orders. en-us Mon, 25 Oct 2021 00:00:00 +0530 Thu, 11 Nov 2021 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414593 The Tribunal dismissed the Revenue's appeal for AY 2013-14 and allowed the assessee's appeal for the same year. For AY 2014-15, the Tribunal partly allowed the assessee's appeal, specifically allowing the club expenses while dismissing other grounds. The Tribunal upheld the CIT(A)'s decision regarding deductions under Section 80IA, disallowance under Section 43B, and directed the AO to re-compute deductions in accordance with previous Tribunal orders. Case-Laws Income Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414593