https://www.taxtmi.com/caselaws?id=62242 The Tribunal upheld the reassessment proceedings under Section 147 of the IT Act, directing the AO to recompute the depreciation adjustment, denying the deduction under Section 80HHC for the assessment year 1988-89, and including the profit on the sale of capital assets in the book profits. en-us Tue, 16 Aug 1994 00:00:00 +0530 Tue, 18 Jan 2011 17:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62242 The Tribunal upheld the reassessment proceedings under Section 147 of the IT Act, directing the AO to recompute the depreciation adjustment, denying the deduction under Section 80HHC for the assessment year 1988-89, and including the profit on the sale of capital assets in the book profits. Case-Laws Income Tax Tue, 16 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62242