https://www.taxtmi.com/caselaws?id=432316 The Tribunal dismissed all three appeals of the Revenue, upholding the Ld. CIT(A)'s decisions on condonation of delay, disallowance under Section 14A, addition of income under Section 5, and adjustment of disallowance under Section 14A in the computation of book profit under Section 115JB. The Tribunal found no error in the Ld. CIT(A)'s orders, which were consistent with judicial precedents and the Tribunal's previous rulings. The appeals were pronounced dismissed on 28/09/2022. en-us Wed, 28 Sep 2022 00:00:00 +0530 Mon, 02 Jan 2023 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432316 The Tribunal dismissed all three appeals of the Revenue, upholding the Ld. CIT(A)'s decisions on condonation of delay, disallowance under Section 14A, addition of income under Section 5, and adjustment of disallowance under Section 14A in the computation of book profit under Section 115JB. The Tribunal found no error in the Ld. CIT(A)'s orders, which were consistent with judicial precedents and the Tribunal's previous rulings. The appeals were pronounced dismissed on 28/09/2022. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432316