https://www.taxtmi.com/caselaws?id=433139 The Tribunal partially allowed the assessee's appeal. The disallowance under Section 14A was not applicable as there was no exempt income. However, the addition of Debenture Redemption Reserve and imposition of interest under Sections 234B and 234C were upheld. The general grounds raised did not require specific adjudication. The order was pronounced on 06/01/2023. en-us Fri, 06 Jan 2023 00:00:00 +0530 Mon, 23 Jan 2023 08:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433139 The Tribunal partially allowed the assessee's appeal. The disallowance under Section 14A was not applicable as there was no exempt income. However, the addition of Debenture Redemption Reserve and imposition of interest under Sections 234B and 234C were upheld. The general grounds raised did not require specific adjudication. The order was pronounced on 06/01/2023. Case-Laws Income Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433139