https://www.taxtmi.com/caselaws?id=67619 The appeal filed by the assessee was partly allowed. The Tribunal admitted the additional ground of appeal, upheld the CIT(A)'s order on deductions under sections 80HH and 80-I, and the computation of book profit under section 115J. However, the Tribunal ruled in favor of the assessee regarding the charging of interest under sections 234B and 234C. The Third Member's opinion, agreeing with the Accountant Member, led to the final decision that the assessee had no book profit for section 115J purposes. en-us Mon, 13 Sep 2004 00:00:00 +0530 Fri, 11 Mar 2011 18:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67619 The appeal filed by the assessee was partly allowed. The Tribunal admitted the additional ground of appeal, upheld the CIT(A)'s order on deductions under sections 80HH and 80-I, and the computation of book profit under section 115J. However, the Tribunal ruled in favor of the assessee regarding the charging of interest under sections 234B and 234C. The Third Member's opinion, agreeing with the Accountant Member, led to the final decision that the assessee had no book profit for section 115J purposes. Case-Laws Income Tax Mon, 13 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67619