https://www.taxtmi.com/caselaws?id=780105 ITAT DELHI - AT allowed most assessee grounds: Section 14A disallowance was deleted as assessee had itself excluded related expenses and AO's satisfaction was treated as recorded; interest disallowance under r.8D(2)(ii) and administrative-cost apportionment limited to investments that actually yielded exempt dividends were set aside. Weighted deduction under s.35(2AB) for Rohtak unit was allowed. Provisional liability for FPI-OE components, sharing of group resources, CSR expenditures, and classification of mutual-fund/share gains as capital (not business) were allowed. Additions under s.40(a)(i)/s.195 for purchases from parent were deleted and transfer-pricing/TPO issues directed for technical evaluation. Several indirect-tax and duty claims decided in assessee's favor or remitted per HC/SC precedents. en-us Wed, 08 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780105 ITAT DELHI - AT allowed most assessee grounds: Section 14A disallowance was deleted as assessee had itself excluded related expenses and AO's satisfaction was treated as recorded; interest disallowance under r.8D(2)(ii) and administrative-cost apportionment limited to investments that actually yielded exempt dividends were set aside. Weighted deduction under s.35(2AB) for Rohtak unit was allowed. Provisional liability for FPI-OE components, sharing of group resources, CSR expenditures, and classification of mutual-fund/share gains as capital (not business) were allowed. Additions under s.40(a)(i)/s.195 for purchases from parent were deleted and transfer-pricing/TPO issues directed for technical evaluation. Several indirect-tax and duty claims decided in assessee's favor or remitted per HC/SC precedents. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780105