https://www.taxtmi.com/caselaws?id=71333 The tribunal dismissed the appeal, upholding the CIT(A)'s decisions. It confirmed the charging of interest under sections 234B and 234C, denied deduction under section 80HHC due to nil gross total income, validated the enhancement of adjusted book profits under section 115JB, and affirmed the CIT(A)'s power to enhance assessment. en-us Fri, 10 Mar 2006 00:00:00 +0530 Fri, 22 Apr 2011 17:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71333 The tribunal dismissed the appeal, upholding the CIT(A)'s decisions. It confirmed the charging of interest under sections 234B and 234C, denied deduction under section 80HHC due to nil gross total income, validated the enhancement of adjusted book profits under section 115JB, and affirmed the CIT(A)'s power to enhance assessment. Case-Laws Income Tax Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71333