https://www.taxtmi.com/caselaws?id=424475 The Appellate Tribunal condoned the delay in filing appeals for AY 2013-14 to 2015-16 due to COVID-19 restrictions and admitted the appeals for adjudication. Regarding the disallowance u/s 14A of the Income Tax Act, the Tribunal deleted the disallowance for all three assessment years based on the AO's failure to record satisfaction and improper assessment, citing relevant legal provisions and case law. The appeals were allowed partially, dismissing unpressed grounds and not adjudicating general grounds. en-us Wed, 29 Jun 2022 00:00:00 +0530 Fri, 01 Jul 2022 11:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424475 The Appellate Tribunal condoned the delay in filing appeals for AY 2013-14 to 2015-16 due to COVID-19 restrictions and admitted the appeals for adjudication. Regarding the disallowance u/s 14A of the Income Tax Act, the Tribunal deleted the disallowance for all three assessment years based on the AO's failure to record satisfaction and improper assessment, citing relevant legal provisions and case law. The appeals were allowed partially, dismissing unpressed grounds and not adjudicating general grounds. Case-Laws Income Tax Wed, 29 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424475