https://www.taxtmi.com/caselaws?id=121447 The Tribunal partly allowed the appeal. It deleted the disallowance of Rs. 24,000 paid to Veda Bhawan, permitted the deduction under section 80-IA for wind energy profits, and directed the exclusion of excise duty and sales tax from total turnover under section 80HHC. Additionally, it included interest income for the section 80HHD deduction. However, the Tribunal upheld the disallowance of Rs. 36,452 related to TDS credit, agreeing with the CIT (Appeals) that the reversal of entries indicated no TDS was deducted on behalf of the assessee. en-us Fri, 01 May 2009 00:00:00 +0530 Wed, 18 Oct 2023 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121447 The Tribunal partly allowed the appeal. It deleted the disallowance of Rs. 24,000 paid to Veda Bhawan, permitted the deduction under section 80-IA for wind energy profits, and directed the exclusion of excise duty and sales tax from total turnover under section 80HHC. Additionally, it included interest income for the section 80HHD deduction. However, the Tribunal upheld the disallowance of Rs. 36,452 related to TDS credit, agreeing with the CIT (Appeals) that the reversal of entries indicated no TDS was deducted on behalf of the assessee. Case-Laws Income Tax Fri, 01 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121447