https://www.taxtmi.com/caselaws?id=438362 The Tribunal upheld the Commissioner (Appeals)' decision to delete disallowances under section 14A of the Act and prior period expenses, dismissing the Revenue's appeal. The Tribunal emphasized consistency in treatment and reliance on previous orders favoring the assessee, leading to the rejection of the Revenue's grounds challenging the disallowances. en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 29 May 2023 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438362 The Tribunal upheld the Commissioner (Appeals)' decision to delete disallowances under section 14A of the Act and prior period expenses, dismissing the Revenue's appeal. The Tribunal emphasized consistency in treatment and reliance on previous orders favoring the assessee, leading to the rejection of the Revenue's grounds challenging the disallowances. Case-Laws Income Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438362