https://www.taxtmi.com/caselaws?id=424097 The Tribunal partly allowed the assessee's appeals for statistical purposes, upholding the disallowance under Rule 8D for one assessment year and confirming eligibility for deduction under section 80IA for the development of a container terminal jointly with another entity. The disallowance under section 14A was partly allowed for statistical purposes, with the Tribunal directing a re-computation of the disallowance for that year. The Revenue's appeal was dismissed, and detailed reasoning was provided for each issue, ensuring a comprehensive analysis and fair resolution of the case. en-us Wed, 08 Jun 2022 00:00:00 +0530 Wed, 22 Jun 2022 09:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424097 The Tribunal partly allowed the assessee's appeals for statistical purposes, upholding the disallowance under Rule 8D for one assessment year and confirming eligibility for deduction under section 80IA for the development of a container terminal jointly with another entity. The disallowance under section 14A was partly allowed for statistical purposes, with the Tribunal directing a re-computation of the disallowance for that year. The Revenue's appeal was dismissed, and detailed reasoning was provided for each issue, ensuring a comprehensive analysis and fair resolution of the case. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424097