https://www.taxtmi.com/caselaws?id=431319 The Tribunal allowed the assessee's appeal, permitting the set off of current year losses and brought forward business losses against foreign dividend income, and entitlement to deduction under Section 80G. The revenue's appeal was partly allowed, with directions to recompute disallowances under Section 14A as per the Tribunal's guidelines. en-us Tue, 29 Nov 2022 00:00:00 +0530 Fri, 09 Dec 2022 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431319 The Tribunal allowed the assessee's appeal, permitting the set off of current year losses and brought forward business losses against foreign dividend income, and entitlement to deduction under Section 80G. The revenue's appeal was partly allowed, with directions to recompute disallowances under Section 14A as per the Tribunal's guidelines. Case-Laws Income Tax Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431319