https://www.taxtmi.com/caselaws?id=64774 The Tribunal upheld the CIT(A)'s order, allowing the deduction of Rs. 46,423 under Section 32AB. The Tribunal found that the conditions of Section 32AB were satisfied, and the calculation of the eligible business profit was correctly done. The appeal by the Revenue was dismissed as without merit. en-us Tue, 25 May 1993 00:00:00 +0530 Wed, 09 Feb 2011 17:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64774 The Tribunal upheld the CIT(A)'s order, allowing the deduction of Rs. 46,423 under Section 32AB. The Tribunal found that the conditions of Section 32AB were satisfied, and the calculation of the eligible business profit was correctly done. The appeal by the Revenue was dismissed as without merit. Case-Laws Income Tax Tue, 25 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64774