https://www.taxtmi.com/caselaws?id=312583 The appellate tribunal allowed the appeal in part, ruling in favor of the assessee on the first issue by disallowing the addition under section 14A, as no dividend income was earned. The second issue regarding amortization of leasehold land was set aside for fresh adjudication by the Assessing Officer. The third issue, concerning tax and interest demands, was deemed general, resulting in a partial allowance of the appeal. The tribunal's decision was pronounced on 04.04.2018. en-us Wed, 04 Apr 2018 00:00:00 +0530 Mon, 26 Feb 2024 18:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312583 The appellate tribunal allowed the appeal in part, ruling in favor of the assessee on the first issue by disallowing the addition under section 14A, as no dividend income was earned. The second issue regarding amortization of leasehold land was set aside for fresh adjudication by the Assessing Officer. The third issue, concerning tax and interest demands, was deemed general, resulting in a partial allowance of the appeal. The tribunal's decision was pronounced on 04.04.2018. Case-Laws Income Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312583