https://www.taxtmi.com/caselaws?id=303423 The Tribunal condoned the Revenue's delay in filing appeals, allowed re-computation of deduction under section 10B, and restored the disallowance issue for fresh consideration. The Tribunal also allowed the assessee's appeal on the disallowance under section 14A, holding that it was not applicable due to the absence of exempt income. The appeals of the Revenue were partly allowed for statistical purposes, while the assessee's appeal was fully allowed. en-us Fri, 18 Dec 2015 00:00:00 +0530 Fri, 22 Jul 2022 09:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303423 The Tribunal condoned the Revenue's delay in filing appeals, allowed re-computation of deduction under section 10B, and restored the disallowance issue for fresh consideration. The Tribunal also allowed the assessee's appeal on the disallowance under section 14A, holding that it was not applicable due to the absence of exempt income. The appeals of the Revenue were partly allowed for statistical purposes, while the assessee's appeal was fully allowed. Case-Laws Income Tax Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303423