https://www.taxtmi.com/caselaws?id=219796 The appellate tribunal partly allowed the appeal for statistical purposes, directing reconsideration of various issues by the Assessing Officer (AO) and providing specific directions on certain matters. The tribunal upheld the addition based on Arm's Length Price (ALP) of export transactions, disallowance of notional interest on floriculture division, and addition of provision for doubtful debts while computing book profits under Section 115JB. The tribunal directed the AO to delete the interest levy under Section 234D and allowed the additional ground for credit of taxes deducted at source (TDS). en-us Fri, 08 Jun 2012 00:00:00 +0530 Fri, 16 Nov 2012 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219796 The appellate tribunal partly allowed the appeal for statistical purposes, directing reconsideration of various issues by the Assessing Officer (AO) and providing specific directions on certain matters. The tribunal upheld the addition based on Arm's Length Price (ALP) of export transactions, disallowance of notional interest on floriculture division, and addition of provision for doubtful debts while computing book profits under Section 115JB. The tribunal directed the AO to delete the interest levy under Section 234D and allowed the additional ground for credit of taxes deducted at source (TDS). Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219796