https://www.taxtmi.com/caselaws?id=302524 The Tribunal allowed the appellant's appeal for statistical purposes, setting aside the lower authorities' findings on the disallowance of payments made to the director and under section 14A read with Rule 8D. The Tribunal directed reconsideration by the Assessing Officer in line with the approach taken for earlier assessment years, emphasizing the need for proper analysis and satisfaction in such cases to maintain consistency. en-us Tue, 23 Feb 2021 00:00:00 +0530 Wed, 01 Jun 2022 19:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302524 The Tribunal allowed the appellant's appeal for statistical purposes, setting aside the lower authorities' findings on the disallowance of payments made to the director and under section 14A read with Rule 8D. The Tribunal directed reconsideration by the Assessing Officer in line with the approach taken for earlier assessment years, emphasizing the need for proper analysis and satisfaction in such cases to maintain consistency. Case-Laws Income Tax Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302524