https://www.taxtmi.com/caselaws?id=420146 The Tribunal allowed the appellant's claim for the balance additional depreciation for AY 2013-14, holding that the remaining 50% could be claimed in the subsequent year without the statutory amendment. However, the appeal regarding the disallowance under Rule 8D read with Section 14A was dismissed, as the appellant failed to show any expenditure against the exempt income earned. The Tribunal's decision was pronounced on 14th March 2022. en-us Mon, 14 Mar 2022 00:00:00 +0530 Mon, 28 Mar 2022 08:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420146 The Tribunal allowed the appellant's claim for the balance additional depreciation for AY 2013-14, holding that the remaining 50% could be claimed in the subsequent year without the statutory amendment. However, the appeal regarding the disallowance under Rule 8D read with Section 14A was dismissed, as the appellant failed to show any expenditure against the exempt income earned. The Tribunal's decision was pronounced on 14th March 2022. Case-Laws Income Tax Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420146