https://www.taxtmi.com/caselaws?id=256940 The Tribunal upheld the CIT(A)'s decisions on the deletion of the reduction from Section 80IB deduction and the exclusion of the share of profits from a partnership firm in book profits under Section 115JB. However, it reversed the CIT(A)'s decision on the inclusion of expenditure related to exempt income in book profits under Section 115JB, restoring the AO's order. The appeal of the revenue was partly allowed. en-us Fri, 09 Jan 2015 00:00:00 +0530 Thu, 26 Feb 2015 05:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256940 The Tribunal upheld the CIT(A)'s decisions on the deletion of the reduction from Section 80IB deduction and the exclusion of the share of profits from a partnership firm in book profits under Section 115JB. However, it reversed the CIT(A)'s decision on the inclusion of expenditure related to exempt income in book profits under Section 115JB, restoring the AO's order. The appeal of the revenue was partly allowed. Case-Laws Income Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256940