https://www.taxtmi.com/caselaws?id=432496 The High Court of Karnataka upheld the Tribunal's decisions in favor of the assessee on various issues, including unrealized gains on revaluation of forward contracts, depreciation in value of investment in HTM Securities, disallowances under section 36(1)(viia) of the Act, disallowance under section 14A of the Act, and disallowances on account of AFS and HFT category of investments. The judgments were delivered by Hon'ble Mr. Justice P.S. Dinesh Kumar and Hon'ble Mr. Justice T.G. Shivashankare Gowda. en-us Mon, 05 Dec 2022 00:00:00 +0530 Fri, 06 Jan 2023 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432496 The High Court of Karnataka upheld the Tribunal's decisions in favor of the assessee on various issues, including unrealized gains on revaluation of forward contracts, depreciation in value of investment in HTM Securities, disallowances under section 36(1)(viia) of the Act, disallowance under section 14A of the Act, and disallowances on account of AFS and HFT category of investments. The judgments were delivered by Hon'ble Mr. Justice P.S. Dinesh Kumar and Hon'ble Mr. Justice T.G. Shivashankare Gowda. Case-Laws Income Tax Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432496