https://www.taxtmi.com/caselaws?id=246853 The Tribunal dismissed the Revenue's appeal grounds related to the inclusion of DEPB license sale profits for Section 80HHC deduction and computation of income under Section 115JB. It allowed the Revenue's appeal ground contesting the inclusion of interest income in eligible business profits under Section 80IB. The Tribunal set aside the issue of excluding interest income from business profits for Section 80HHC deduction, directing re-examination by the AO. Overall, the appeal was partly allowed with specific grounds dismissed, allowed, or set aside for further review. en-us Fri, 22 Nov 2013 00:00:00 +0530 Thu, 24 Apr 2014 08:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246853 The Tribunal dismissed the Revenue's appeal grounds related to the inclusion of DEPB license sale profits for Section 80HHC deduction and computation of income under Section 115JB. It allowed the Revenue's appeal ground contesting the inclusion of interest income in eligible business profits under Section 80IB. The Tribunal set aside the issue of excluding interest income from business profits for Section 80HHC deduction, directing re-examination by the AO. Overall, the appeal was partly allowed with specific grounds dismissed, allowed, or set aside for further review. Case-Laws Income Tax Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246853