https://www.taxtmi.com/caselaws?id=244515 The Tribunal dismissed both the assessee's and Revenue's appeals, upholding the CIT(A)'s decisions. The under-reporting of income from the sale of power and non-offering of incentive income were added to the assessee's income. Miscellaneous income was included in relief under Section 80IA, while the reversal of provision was deemed ineligible for deduction. Specific income items were also denied deduction under Section 80IA. The Tribunal allowed deduction for the sale of waste oil and permitted netting off excess premium paid against the refund. en-us Wed, 19 Feb 2014 00:00:00 +0530 Fri, 28 Feb 2014 06:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244515 The Tribunal dismissed both the assessee's and Revenue's appeals, upholding the CIT(A)'s decisions. The under-reporting of income from the sale of power and non-offering of incentive income were added to the assessee's income. Miscellaneous income was included in relief under Section 80IA, while the reversal of provision was deemed ineligible for deduction. Specific income items were also denied deduction under Section 80IA. The Tribunal allowed deduction for the sale of waste oil and permitted netting off excess premium paid against the refund. Case-Laws Income Tax Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244515