https://www.taxtmi.com/caselaws?id=436959 The Tribunal partly allowed the appeals for A.Ys. 2013-14, 2015-16, 2016-17, and 2017-18. The issues concerning Section 14A and Section 10AA were remanded back to the AO for re-evaluation. The speculation loss in future trading and share dealings grounds were dismissed as not pressed. The disallowance under Section 14A was reduced by the CIT(A) from Rs. 97,92,030/- to Rs. 28,14,818/-. The disallowance of loss on revaluation of shares and the deduction under Section 10AA were upheld initially but were sent back for reconsideration by the Tribunal. en-us Fri, 31 Mar 2023 00:00:00 +0530 Mon, 24 Apr 2023 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436959 The Tribunal partly allowed the appeals for A.Ys. 2013-14, 2015-16, 2016-17, and 2017-18. The issues concerning Section 14A and Section 10AA were remanded back to the AO for re-evaluation. The speculation loss in future trading and share dealings grounds were dismissed as not pressed. The disallowance under Section 14A was reduced by the CIT(A) from Rs. 97,92,030/- to Rs. 28,14,818/-. The disallowance of loss on revaluation of shares and the deduction under Section 10AA were upheld initially but were sent back for reconsideration by the Tribunal. Case-Laws Income Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436959