https://www.taxtmi.com/caselaws?id=120988 The Tribunal upheld the decision of the Commissioner of Income-tax (Appeals) to allow the deduction under section 80HHC in the context of minimum alternate tax assessment. The Tribunal emphasized that the deduction should be computed based on the adjusted book profit under sections 115J, 115JA, and 115JB. The appeal of the revenue was dismissed, affirming the order in favor of the assessee. en-us Fri, 07 Sep 2007 00:00:00 +0530 Wed, 25 Jul 2012 17:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120988 The Tribunal upheld the decision of the Commissioner of Income-tax (Appeals) to allow the deduction under section 80HHC in the context of minimum alternate tax assessment. The Tribunal emphasized that the deduction should be computed based on the adjusted book profit under sections 115J, 115JA, and 115JB. The appeal of the revenue was dismissed, affirming the order in favor of the assessee. Case-Laws Income Tax Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120988