https://www.taxtmi.com/caselaws?id=61531 The Tribunal deleted the disallowance of interest under s. 36(1)(iii), concluding that advances were made from the assessee's own funds. For s. 43B, the Tribunal restricted the disallowance to Rs. 2,742, acknowledging payments within the grace period. Disallowance under Rule 6DD was deleted, recognizing an exception for official purposes. The Tribunal excluded CST and ST from total turnover for s. 80HHC relief, contrary to CIT(A)'s inclusion. The Third Member agreed with the Vice-President, affirming the deletion of interest disallowance for the assessment years 1992-93 and 1993-94, and referred the matter to the regular Bench for order issuance per the majority opinion. en-us Wed, 10 Dec 2003 00:00:00 +0530 Mon, 01 Jul 2024 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61531 The Tribunal deleted the disallowance of interest under s. 36(1)(iii), concluding that advances were made from the assessee's own funds. For s. 43B, the Tribunal restricted the disallowance to Rs. 2,742, acknowledging payments within the grace period. Disallowance under Rule 6DD was deleted, recognizing an exception for official purposes. The Tribunal excluded CST and ST from total turnover for s. 80HHC relief, contrary to CIT(A)'s inclusion. The Third Member agreed with the Vice-President, affirming the deletion of interest disallowance for the assessment years 1992-93 and 1993-94, and referred the matter to the regular Bench for order issuance per the majority opinion. Case-Laws Income Tax Wed, 10 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61531