https://www.taxtmi.com/caselaws?id=303141 The tribunal allowed the appeal for Assessment Year 2013-14, condoning the revenue's delay due to Covid-19 pandemic-related authorization issues. The tribunal dismissed the revenue's appeal on the disallowance under section 14A, upholding the deletion of additional disallowance by the CIT(A) as the suo-moto disallowance exceeded exempt income. The tribunal directed the AO to delete the disallowance under section 43B for non-payment of Employer's contribution to the gratuity fund, allowing this ground for statistical purposes. en-us Tue, 09 Nov 2021 00:00:00 +0530 Wed, 06 Jul 2022 00:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303141 The tribunal allowed the appeal for Assessment Year 2013-14, condoning the revenue's delay due to Covid-19 pandemic-related authorization issues. The tribunal dismissed the revenue's appeal on the disallowance under section 14A, upholding the deletion of additional disallowance by the CIT(A) as the suo-moto disallowance exceeded exempt income. The tribunal directed the AO to delete the disallowance under section 43B for non-payment of Employer's contribution to the gratuity fund, allowing this ground for statistical purposes. Case-Laws Income Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303141