https://www.taxtmi.com/caselaws?id=416768 The appeal was partly allowed by the Tribunal, ruling in favor of the assessee on various grounds. The disallowances under section 14A and section 35(2AB) were overturned due to the failure of the Assessing Officer to meet mandatory requirements. Additionally, the deduction for Education Cess paid was permitted after verification, following relevant case law and High Court judgments. en-us Thu, 23 Dec 2021 00:00:00 +0530 Fri, 07 Jan 2022 08:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416768 The appeal was partly allowed by the Tribunal, ruling in favor of the assessee on various grounds. The disallowances under section 14A and section 35(2AB) were overturned due to the failure of the Assessing Officer to meet mandatory requirements. Additionally, the deduction for Education Cess paid was permitted after verification, following relevant case law and High Court judgments. Case-Laws Income Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416768