https://www.taxtmi.com/caselaws?id=304782 The Tribunal allowed the appeals for statistical purposes, directing the Assessing Officer to re-examine various issues including the inclusion of profit/loss of Passenger Service Fee (Security Component) managed in a fiduciary capacity, disallowance under sections 40(a)(ia) and 14A, treatment of duty credit entitlement under SFIS, accrual basis for revenue from NACIL, and disallowance of community development expenditure. The Tribunal emphasized adherence to judicial pronouncements and providing the assessee with a fair opportunity to present their case before reaching a decision. en-us Fri, 11 Feb 2022 00:00:00 +0530 Fri, 21 Oct 2022 18:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304782 The Tribunal allowed the appeals for statistical purposes, directing the Assessing Officer to re-examine various issues including the inclusion of profit/loss of Passenger Service Fee (Security Component) managed in a fiduciary capacity, disallowance under sections 40(a)(ia) and 14A, treatment of duty credit entitlement under SFIS, accrual basis for revenue from NACIL, and disallowance of community development expenditure. The Tribunal emphasized adherence to judicial pronouncements and providing the assessee with a fair opportunity to present their case before reaching a decision. Case-Laws Income Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304782