https://www.taxtmi.com/caselaws?id=219476 The appeal for the assessment year 2008-09 was partially allowed, with the Tribunal rejecting the addition under Section 14A of the IT Act but allowing the set off of brought forward assessed business loss and unabsorbed depreciation against the current year's Business Income and Income from Other Sources. Additionally, the Tribunal disallowed the inclusion of profit from the 10A unit in SEZ Mumbai for calculating book profit under Section 115JB. For the assessment year 2009-2010, the Tribunal allowed the appeal in full, applying the same decisions as for 2008-09. en-us Wed, 31 Oct 2012 00:00:00 +0530 Fri, 03 Jul 2026 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219476 The appeal for the assessment year 2008-09 was partially allowed, with the Tribunal rejecting the addition under Section 14A of the IT Act but allowing the set off of brought forward assessed business loss and unabsorbed depreciation against the current year's Business Income and Income from Other Sources. Additionally, the Tribunal disallowed the inclusion of profit from the 10A unit in SEZ Mumbai for calculating book profit under Section 115JB. For the assessment year 2009-2010, the Tribunal allowed the appeal in full, applying the same decisions as for 2008-09. Case-Laws Income Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219476