https://www.taxtmi.com/caselaws?id=434552 The Tribunal partially allowed the appeal by directing the AO to delete certain additions and disallowances. Specifically, the Tribunal ruled in favor of the assessee regarding the addition of interest income based on Form 26AS, disallowance under Section 14A, mark to market loss, depreciation on membership cards of ASE and BSE, and disallowance under Section 40(a)(ia) for non-deduction of TDS. However, the Tribunal upheld the addition of employee contribution of EPF/ESI under Section 36(1)(va) and remanded the issue of disallowance of setoff of speculation loss for fresh adjudication. The order was issued on 24/02/2023 in Ahmedabad. en-us Fri, 24 Feb 2023 00:00:00 +0530 Mon, 27 Feb 2023 08:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434552 The Tribunal partially allowed the appeal by directing the AO to delete certain additions and disallowances. Specifically, the Tribunal ruled in favor of the assessee regarding the addition of interest income based on Form 26AS, disallowance under Section 14A, mark to market loss, depreciation on membership cards of ASE and BSE, and disallowance under Section 40(a)(ia) for non-deduction of TDS. However, the Tribunal upheld the addition of employee contribution of EPF/ESI under Section 36(1)(va) and remanded the issue of disallowance of setoff of speculation loss for fresh adjudication. The order was issued on 24/02/2023 in Ahmedabad. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434552