https://www.taxtmi.com/caselaws?id=210091 The Tribunal partly allowed the assessee's appeal, directing the deletion of disallowance under Section 14A due to sufficient reserves, upholding the exclusion of rental income under Section 80HHC, granting deduction under Section 80HHC without reducing it by Section 80-IB, and restoring the issue of deduction restriction under Section 80-IB for reconsideration based on actual and apportioned expenses. The inclusion of scrap sales in total turnover for Section 80HHC deduction was confirmed. The Tribunal's decision was pronounced on 21.04.2011. en-us Thu, 21 Apr 2011 00:00:00 +0530 Fri, 30 Nov 2012 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210091 The Tribunal partly allowed the assessee's appeal, directing the deletion of disallowance under Section 14A due to sufficient reserves, upholding the exclusion of rental income under Section 80HHC, granting deduction under Section 80HHC without reducing it by Section 80-IB, and restoring the issue of deduction restriction under Section 80-IB for reconsideration based on actual and apportioned expenses. The inclusion of scrap sales in total turnover for Section 80HHC deduction was confirmed. The Tribunal's decision was pronounced on 21.04.2011. Case-Laws Income Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210091