https://www.taxtmi.com/caselaws?id=212047 The Tribunal allowed the assessee's appeals for exemption under Section 10B for software customization and development, making Section 80HHE claims redundant. It upheld the denial of exemption under Section 10B on interest income and considered the interest levy under Sections 234B and 234C as consequential. The revenue's appeals were partially allowed in line with the Tribunal's decisions on interest income and Section 80HHE claims. en-us Fri, 02 Mar 2012 00:00:00 +0530 Wed, 11 Apr 2012 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212047 The Tribunal allowed the assessee's appeals for exemption under Section 10B for software customization and development, making Section 80HHE claims redundant. It upheld the denial of exemption under Section 10B on interest income and considered the interest levy under Sections 234B and 234C as consequential. The revenue's appeals were partially allowed in line with the Tribunal's decisions on interest income and Section 80HHE claims. Case-Laws Income Tax Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212047