https://www.taxtmi.com/caselaws?id=423012 The Tribunal dismissed both appeals, upholding the CIT(A)'s decision on all contested issues, including disallowance of unpaid leave salary, education cess, deductions under Section 80IA and 80JJA, addition of interest on income tax refund, and disallowance of interest expenses under Section 14A r.w.r. 8D. The assessee's appeal was dismissed due to withdrawal on the unpaid leave salary issue, while the Revenue's appeal was rejected based on legal interpretations and precedents supporting the CIT(A)'s rulings. en-us Mon, 23 May 2022 00:00:00 +0530 Fri, 27 May 2022 08:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423012 The Tribunal dismissed both appeals, upholding the CIT(A)'s decision on all contested issues, including disallowance of unpaid leave salary, education cess, deductions under Section 80IA and 80JJA, addition of interest on income tax refund, and disallowance of interest expenses under Section 14A r.w.r. 8D. The assessee's appeal was dismissed due to withdrawal on the unpaid leave salary issue, while the Revenue's appeal was rejected based on legal interpretations and precedents supporting the CIT(A)'s rulings. Case-Laws Income Tax Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423012