https://www.taxtmi.com/caselaws?id=261475 The Tribunal allowed the assessee's appeal regarding the deduction under section 80IC, holding that no deduction could be made from eligible profits due to 'brand' value. The Tribunal also upheld the decision not to increase the deduction for expenses related to related persons and found that the deduction was not limited to income from the eligible unit only. Additionally, the Tribunal upheld the decision regarding the applicability of Section 115JB to the assessee company. The assessee's appeal was partly allowed, and the Revenue's appeal was dismissed. en-us Thu, 12 Feb 2015 00:00:00 +0530 Tue, 07 Apr 2015 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261475 The Tribunal allowed the assessee's appeal regarding the deduction under section 80IC, holding that no deduction could be made from eligible profits due to 'brand' value. The Tribunal also upheld the decision not to increase the deduction for expenses related to related persons and found that the deduction was not limited to income from the eligible unit only. Additionally, the Tribunal upheld the decision regarding the applicability of Section 115JB to the assessee company. The assessee's appeal was partly allowed, and the Revenue's appeal was dismissed. Case-Laws Income Tax Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261475