https://www.taxtmi.com/caselaws?id=793097 Disallowance under section 14A read with Rule 8D was set aside because the assessee claimed restriction of the amount and produced material that the investments were made from own funds. The Tribunal held that the issue needed proper opportunity and, in the interest of justice and fair play, remanded the matter to the Assessing Officer. Fresh computation was directed de novo in light of the governing section 14A principles and the decisions relied upon in the order. en-us Wed, 13 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793097 Disallowance under section 14A read with Rule 8D was set aside because the assessee claimed restriction of the amount and produced material that the investments were made from own funds. The Tribunal held that the issue needed proper opportunity and, in the interest of justice and fair play, remanded the matter to the Assessing Officer. Fresh computation was directed de novo in light of the governing section 14A principles and the decisions relied upon in the order. Case-Laws Income Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793097