https://www.taxtmi.com/caselaws?id=249429 The Tribunal partly allowed the appeals filed by the assessee for the relevant assessment years, remanding certain issues back to the respective authorities for fresh adjudication and providing opportunities for the assessee to present their case effectively. The Tribunal directed the First Appellate Authority to reconsider the disallowance of interest expenditure and the calculation of book profit under section 115JB of the Act. Additionally, the Tribunal upheld the applicability of interest charging provisions under sections 234A, 234B, and 234C of the Act, but remanded the issue back to the Assessing Officer for fresh adjudication. en-us Wed, 18 Jun 2014 00:00:00 +0530 Thu, 10 Jul 2014 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249429 The Tribunal partly allowed the appeals filed by the assessee for the relevant assessment years, remanding certain issues back to the respective authorities for fresh adjudication and providing opportunities for the assessee to present their case effectively. The Tribunal directed the First Appellate Authority to reconsider the disallowance of interest expenditure and the calculation of book profit under section 115JB of the Act. Additionally, the Tribunal upheld the applicability of interest charging provisions under sections 234A, 234B, and 234C of the Act, but remanded the issue back to the Assessing Officer for fresh adjudication. Case-Laws Income Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249429