https://www.taxtmi.com/caselaws?id=442272 The judgment involved cross appeals by the Revenue and assessee regarding the assessment year 2016-17. The ITAT allowed the assessee's appeal for the issue of deduction to be examined by the Assessing Officer. The Revenue's appeal against the addition under section 14A was dismissed based on Delhi High Court precedents, and the provision for post-retirement medical benefits was allowed following the Supreme Court decision in Bharat Earth Movers vs. CIT. The judgment, pronounced on August 23, 2022, partly allowed the assessee's appeal for statistical purposes and dismissed the Revenue's appeal. en-us Wed, 23 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442272 The judgment involved cross appeals by the Revenue and assessee regarding the assessment year 2016-17. The ITAT allowed the assessee's appeal for the issue of deduction to be examined by the Assessing Officer. The Revenue's appeal against the addition under section 14A was dismissed based on Delhi High Court precedents, and the provision for post-retirement medical benefits was allowed following the Supreme Court decision in Bharat Earth Movers vs. CIT. The judgment, pronounced on August 23, 2022, partly allowed the assessee's appeal for statistical purposes and dismissed the Revenue's appeal. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442272