https://www.taxtmi.com/caselaws?id=304863 The Tribunal allowed the assessee's appeal and dismissed the AO's appeal regarding deduction under Section 80IA(4), disallowance under Section 14A, and disallowance under Section 36(1)(iii) of the Income Tax Act. The Tribunal directed the AO to allow the deduction under Section 80IA(4) and delete the disallowances under Sections 14A and 36(1)(iii). The issue of charging interest under Section 234B was allowed for statistical purposes, indicating a need for further examination. The order was pronounced on 25th May 2017. en-us Thu, 25 May 2017 00:00:00 +0530 Tue, 01 Nov 2022 20:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304863 The Tribunal allowed the assessee's appeal and dismissed the AO's appeal regarding deduction under Section 80IA(4), disallowance under Section 14A, and disallowance under Section 36(1)(iii) of the Income Tax Act. The Tribunal directed the AO to allow the deduction under Section 80IA(4) and delete the disallowances under Sections 14A and 36(1)(iii). The issue of charging interest under Section 234B was allowed for statistical purposes, indicating a need for further examination. The order was pronounced on 25th May 2017. Case-Laws Income Tax Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304863