https://www.taxtmi.com/caselaws?id=71659 The appeal was allowed in part. The issue of computation of deduction under section 80-IA was restored to the Assessing Officer. The ground regarding the valuation of closing stock was dismissed as it was not pressed. The Tribunal held that the Assessing Officer was not justified in charging interest under section 234B without specific mention in the assessment order. The additional grounds raised by the assessee were admitted and succeeded. en-us Fri, 07 Mar 2003 00:00:00 +0530 Tue, 26 Apr 2011 13:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71659 The appeal was allowed in part. The issue of computation of deduction under section 80-IA was restored to the Assessing Officer. The ground regarding the valuation of closing stock was dismissed as it was not pressed. The Tribunal held that the Assessing Officer was not justified in charging interest under section 234B without specific mention in the assessment order. The additional grounds raised by the assessee were admitted and succeeded. Case-Laws Income Tax Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71659