https://www.taxtmi.com/caselaws?id=216100 Interest under Sections 234B and 234C was treated as leviable on income computed under Section 115JA, following the governing Supreme Court position on MAT assessments. Disallowance of guest house expenditure was also upheld as already covered by earlier authority. On deductions under Sections 80HH, 80I and 80IA, the assessment's application of the Section 80AB restriction was noted, but the record was found insufficient on whether the deductions had to be worked out independently on the facts, so the matter was remitted for fresh consideration with the Section 80AB ceiling kept in view. en-us Wed, 08 Aug 2012 00:00:00 +0530 Tue, 28 Aug 2012 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216100 Interest under Sections 234B and 234C was treated as leviable on income computed under Section 115JA, following the governing Supreme Court position on MAT assessments. Disallowance of guest house expenditure was also upheld as already covered by earlier authority. On deductions under Sections 80HH, 80I and 80IA, the assessment's application of the Section 80AB restriction was noted, but the record was found insufficient on whether the deductions had to be worked out independently on the facts, so the matter was remitted for fresh consideration with the Section 80AB ceiling kept in view. Case-Laws Income Tax Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216100