https://www.taxtmi.com/caselaws?id=238565 The Tribunal set aside the issues regarding the disallowance of deduction under section 80IA and prior period expenditure for reassessment by the AO. The additions for irrecoverable balances written off and disallowance of depreciation were upheld. The adjustment to book profit under section 115JB was removed, benefiting the assessee. Both appeals were partially granted. en-us Fri, 11 Oct 2013 00:00:00 +0530 Sat, 26 Oct 2013 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238565 The Tribunal set aside the issues regarding the disallowance of deduction under section 80IA and prior period expenditure for reassessment by the AO. The additions for irrecoverable balances written off and disallowance of depreciation were upheld. The adjustment to book profit under section 115JB was removed, benefiting the assessee. Both appeals were partially granted. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238565