https://www.taxtmi.com/caselaws?id=249920 The appeal by the assessee was partly allowed for statistical purposes. Various issues, including the disallowance of interest expenses, computation of book profit under section 115JB, and interest charged under sections 234A, 234B, and 234C, were set aside for fresh adjudication or reconsideration by the CIT(A) based on previous decisions and the merits of the case. The Tribunal emphasized consistency in its decisions and referenced relevant court rulings in directing the CIT(A) to reassess these issues for the current assessment year. en-us Wed, 16 Jul 2014 00:00:00 +0530 Sat, 26 Jul 2014 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249920 The appeal by the assessee was partly allowed for statistical purposes. Various issues, including the disallowance of interest expenses, computation of book profit under section 115JB, and interest charged under sections 234A, 234B, and 234C, were set aside for fresh adjudication or reconsideration by the CIT(A) based on previous decisions and the merits of the case. The Tribunal emphasized consistency in its decisions and referenced relevant court rulings in directing the CIT(A) to reassess these issues for the current assessment year. Case-Laws Income Tax Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249920