https://www.taxtmi.com/caselaws?id=300678 The Tribunal allowed the assessee's appeal on the disallowance under Section 14A and deduction of provisions written back. The issue of taxability of income from CER certificates and related interest under Section 234C was remitted back to the AO. The Tribunal upheld the CIT(A)'s decision on the addition under Section 41(1), resulting in the revenue's appeal being dismissed. en-us Mon, 10 Apr 2017 00:00:00 +0530 Fri, 25 Feb 2022 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300678 The Tribunal allowed the assessee's appeal on the disallowance under Section 14A and deduction of provisions written back. The issue of taxability of income from CER certificates and related interest under Section 234C was remitted back to the AO. The Tribunal upheld the CIT(A)'s decision on the addition under Section 41(1), resulting in the revenue's appeal being dismissed. Case-Laws Income Tax Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300678