https://www.taxtmi.com/caselaws?id=62315 The Tribunal partially allowed the appeal by directing the reassessment of interest liability under section 234B(3) to consider the tax paid under section 140A. The Tribunal upheld the reduction of deduction under section 80HHC by adjusting unabsorbed investment allowance, dismissing the assessee's argument that the issue was debatable. en-us Tue, 24 Apr 2007 00:00:00 +0530 Wed, 11 Jul 2012 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62315 The Tribunal partially allowed the appeal by directing the reassessment of interest liability under section 234B(3) to consider the tax paid under section 140A. The Tribunal upheld the reduction of deduction under section 80HHC by adjusting unabsorbed investment allowance, dismissing the assessee's argument that the issue was debatable. Case-Laws Income Tax Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62315