https://www.taxtmi.com/caselaws?id=59638 The Tribunal partly allowed the appeal, directing re-examination of certain issues by the AO. The disallowance under Section 14A was dismissed, addition under Section 41(1) was upheld, and the issue of disallowance under Section 43B was referred back to the AO. The applicability of Section 145A was dismissed, additional grounds on Section 115JB were rejected, and the levy of interest under Sections 234B and 234C was upheld. The Tribunal upheld the CIT(A)'s decisions on various matters. en-us Sun, 18 Jan 2009 00:00:00 +0530 Fri, 31 Dec 2010 12:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59638 The Tribunal partly allowed the appeal, directing re-examination of certain issues by the AO. The disallowance under Section 14A was dismissed, addition under Section 41(1) was upheld, and the issue of disallowance under Section 43B was referred back to the AO. The applicability of Section 145A was dismissed, additional grounds on Section 115JB were rejected, and the levy of interest under Sections 234B and 234C was upheld. The Tribunal upheld the CIT(A)'s decisions on various matters. Case-Laws Income Tax Sun, 18 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59638