https://www.taxtmi.com/caselaws?id=420721 The Tribunal partly allowed the appeal, remanding key issues to the AO for further verification and re-computation. The disallowance of commission paid to non-residents was sent back for reconsideration, allowing the assessee to submit new evidence. The disallowance under Section 14A read with Rule 8D was remanded for re-computation to identify average investments yielding dividend income. The disallowance under Section 14A for MAT purposes was deleted following a Special Bench decision. The addition due to a TDS mismatch was also sent back for re-examination to verify the claim and ledger accounts. en-us Fri, 25 Mar 2022 00:00:00 +0530 Fri, 08 Apr 2022 08:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420721 The Tribunal partly allowed the appeal, remanding key issues to the AO for further verification and re-computation. The disallowance of commission paid to non-residents was sent back for reconsideration, allowing the assessee to submit new evidence. The disallowance under Section 14A read with Rule 8D was remanded for re-computation to identify average investments yielding dividend income. The disallowance under Section 14A for MAT purposes was deleted following a Special Bench decision. The addition due to a TDS mismatch was also sent back for re-examination to verify the claim and ledger accounts. Case-Laws Income Tax Fri, 25 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420721