https://www.taxtmi.com/caselaws?id=262031 The tribunal partly allowed the appeals, directing the AO to grant deductions under section 80IB(10) for all three years, recalculate interest under sections 234A, 234B, 234C, and 234D, and dismissing penalty proceedings as premature. The decision emphasized the importance of considering the entire income, including "on money," as part of business income eligible for deductions under section 80IB(10). en-us Tue, 28 Jul 2015 00:00:00 +0530 Sat, 05 Mar 2016 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262031 The tribunal partly allowed the appeals, directing the AO to grant deductions under section 80IB(10) for all three years, recalculate interest under sections 234A, 234B, 234C, and 234D, and dismissing penalty proceedings as premature. The decision emphasized the importance of considering the entire income, including "on money," as part of business income eligible for deductions under section 80IB(10). Case-Laws Income Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262031