https://www.taxtmi.com/caselaws?id=428517 The Tribunal allowed the assessee's appeals for the assessment years 2011-12 and 2012-13. It held that the Assessing Officer did not properly satisfy the requirements under Section 14A(2) for the disallowances, leading to the disallowance being deemed incorrect. Additionally, the Tribunal upheld the assessee's entitlement to deductions under Section 10B, following its previous rulings in favor of the assessee. en-us Wed, 28 Sep 2022 00:00:00 +0530 Sat, 01 Oct 2022 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428517 The Tribunal allowed the assessee's appeals for the assessment years 2011-12 and 2012-13. It held that the Assessing Officer did not properly satisfy the requirements under Section 14A(2) for the disallowances, leading to the disallowance being deemed incorrect. Additionally, the Tribunal upheld the assessee's entitlement to deductions under Section 10B, following its previous rulings in favor of the assessee. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428517