https://www.taxtmi.com/caselaws?id=439702 The appeal by the assessee against the addition made under section 14A of the Income Tax Act was allowed by the Appellate Tribunal in Kolkata. The Tribunal followed the decision of the Hon'ble Delhi High Court regarding the prospective application of the explanation to Section 14A, deleting the additions made by the Assessing Officer. en-us Tue, 27 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439702 The appeal by the assessee against the addition made under section 14A of the Income Tax Act was allowed by the Appellate Tribunal in Kolkata. The Tribunal followed the decision of the Hon'ble Delhi High Court regarding the prospective application of the explanation to Section 14A, deleting the additions made by the Assessing Officer. Case-Laws Income Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439702