https://www.taxtmi.com/caselaws?id=119401 The revenue's appeal was allowed for statistical purposes in a case involving the deduction under sections 80HHC and 80-IA while computing book profit under section 115JA. The Tribunal directed the Assessing Officer to calculate the deduction under section 80HHC based on adjusted book profit, following a Special Bench decision. Additionally, the Tribunal instructed a re-computation of book profit and total income considering the eligibility of an industrial undertaking for deduction under section 80-IB. The matter was remanded to the Assessing Officer for proper examination and computation of deductions and book profit. en-us Mon, 04 Jun 2007 00:00:00 +0530 Wed, 01 Aug 2012 00:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119401 The revenue's appeal was allowed for statistical purposes in a case involving the deduction under sections 80HHC and 80-IA while computing book profit under section 115JA. The Tribunal directed the Assessing Officer to calculate the deduction under section 80HHC based on adjusted book profit, following a Special Bench decision. Additionally, the Tribunal instructed a re-computation of book profit and total income considering the eligibility of an industrial undertaking for deduction under section 80-IB. The matter was remanded to the Assessing Officer for proper examination and computation of deductions and book profit. Case-Laws Income Tax Mon, 04 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119401