https://www.taxtmi.com/caselaws?id=120698 The Tribunal held that the assessee was entitled to the deduction under section 80-IA for the assessment years 1997-98 and 1998-99. The Tribunal directed the Assessing Officer to allow the claim of the assessee while calculating the book profits under section 115JA of the Act. The appeals filed by the revenue were dismissed, affirming the assessee's eligibility for the deductions claimed. en-us Tue, 08 Jan 2008 00:00:00 +0530 Tue, 31 Jul 2012 23:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120698 The Tribunal held that the assessee was entitled to the deduction under section 80-IA for the assessment years 1997-98 and 1998-99. The Tribunal directed the Assessing Officer to allow the claim of the assessee while calculating the book profits under section 115JA of the Act. The appeals filed by the revenue were dismissed, affirming the assessee's eligibility for the deductions claimed. Case-Laws Income Tax Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120698