https://www.taxtmi.com/caselaws?id=66372 The Tribunal partially upheld the assessee's appeals, granting the deduction under Section 80-IA for profits related to Kakinada Port and Jamnagar Jetty Port, directing the AO to compute the allowable deduction. Additionally, the Tribunal instructed the AO to reassess the deduction under Section 33AC for Dahej Port, contingent upon the assessee providing necessary details and establishing the creation of the reserve. en-us Fri, 25 Nov 2005 00:00:00 +0530 Wed, 10 Apr 2024 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66372 The Tribunal partially upheld the assessee's appeals, granting the deduction under Section 80-IA for profits related to Kakinada Port and Jamnagar Jetty Port, directing the AO to compute the allowable deduction. Additionally, the Tribunal instructed the AO to reassess the deduction under Section 33AC for Dahej Port, contingent upon the assessee providing necessary details and establishing the creation of the reserve. Case-Laws Income Tax Fri, 25 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66372