https://www.taxtmi.com/caselaws?id=431534 The appeal was disposed of after condoning an 80-day delay in re-filing the appeal and ruling in favor of the assessee regarding disallowance under Section 14A of the Income Tax Act for Assessment Year 2010-2011. The judgment considered a coordinate bench's ruling on the retrospective effect of an amendment in Section 14A and referenced other cases. As there was no substantial legal question, the appeal was concluded with the parties agreeing to abide by the Supreme Court's decision if the pending special leave petition is successful. en-us Mon, 05 Dec 2022 00:00:00 +0530 Wed, 14 Dec 2022 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431534 The appeal was disposed of after condoning an 80-day delay in re-filing the appeal and ruling in favor of the assessee regarding disallowance under Section 14A of the Income Tax Act for Assessment Year 2010-2011. The judgment considered a coordinate bench's ruling on the retrospective effect of an amendment in Section 14A and referenced other cases. As there was no substantial legal question, the appeal was concluded with the parties agreeing to abide by the Supreme Court's decision if the pending special leave petition is successful. Case-Laws Income Tax Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431534