https://www.taxtmi.com/caselaws?id=428031 The Tribunal allowed the appeal of the assessee, setting aside the disallowances made under sections 14A and 40(a)(ia) of the Income-tax Act, 1961. The disallowance under section 14A was deleted as no exempt income was earned, and the disallowance under section 40(a)(ia) was overturned as tax had been deducted and paid before the filing deadline. The third general ground raised did not require adjudication. The judgment was delivered on 20/09/2022. en-us Tue, 20 Sep 2022 00:00:00 +0530 Thu, 22 Sep 2022 07:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428031 The Tribunal allowed the appeal of the assessee, setting aside the disallowances made under sections 14A and 40(a)(ia) of the Income-tax Act, 1961. The disallowance under section 14A was deleted as no exempt income was earned, and the disallowance under section 40(a)(ia) was overturned as tax had been deducted and paid before the filing deadline. The third general ground raised did not require adjudication. The judgment was delivered on 20/09/2022. Case-Laws Income Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428031