https://www.taxtmi.com/caselaws?id=307872 The Tribunal partly allowed the assessee's appeals and partly dismissed the Revenue's appeals. It restricted the disallowance under Section 14A to the exempt income earned, treated proceeds from the sale of unquoted shares as capital gains, and deleted the addition based on surrendered income during search proceedings due to lack of evidence. en-us Thu, 25 Aug 2022 00:00:00 +0530 Fri, 12 May 2023 21:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307872 The Tribunal partly allowed the assessee's appeals and partly dismissed the Revenue's appeals. It restricted the disallowance under Section 14A to the exempt income earned, treated proceeds from the sale of unquoted shares as capital gains, and deleted the addition based on surrendered income during search proceedings due to lack of evidence. Case-Laws Income Tax Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307872