https://www.taxtmi.com/caselaws?id=118475 The Tribunal allowed the assessee's appeal on all grounds. The addition of Rs. 12,30,149 as perquisite value of machinery was deleted, the addition of Rs. 10,01,161 as interest income was also deleted, and the disallowance of Rs. 3,39,32,311 under Section 80-IB was reversed, allowing the assessee the deduction. en-us Mon, 27 Feb 2006 00:00:00 +0530 Wed, 01 Aug 2012 00:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118475 The Tribunal allowed the assessee's appeal on all grounds. The addition of Rs. 12,30,149 as perquisite value of machinery was deleted, the addition of Rs. 10,01,161 as interest income was also deleted, and the disallowance of Rs. 3,39,32,311 under Section 80-IB was reversed, allowing the assessee the deduction. Case-Laws Income Tax Mon, 27 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118475