https://www.taxtmi.com/caselaws?id=447813 The ITAT, Chennai, partly allowed the appeal for statistical purposes. It disagreed with the AO's disallowance of land registration charges, ruling them as revenue expenditure. The Tribunal remanded the issue of disallowance under section 14A back to the CIT(A) for fresh consideration, instructing the assessee to substantiate their claim. The CIT(A) was directed to verify the service tax payment claim, with the AO to allow it if proper. The Tribunal's decision resulted in a mix of relief and remand for further proceedings. en-us Fri, 20 Oct 2023 00:00:00 +0530 Fri, 05 Jan 2024 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447813 The ITAT, Chennai, partly allowed the appeal for statistical purposes. It disagreed with the AO's disallowance of land registration charges, ruling them as revenue expenditure. The Tribunal remanded the issue of disallowance under section 14A back to the CIT(A) for fresh consideration, instructing the assessee to substantiate their claim. The CIT(A) was directed to verify the service tax payment claim, with the AO to allow it if proper. The Tribunal's decision resulted in a mix of relief and remand for further proceedings. Case-Laws Income Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447813