https://www.taxtmi.com/caselaws?id=173127 The Tribunal allowed the assessee's appeal in part, directing the Assessing Officer to grant exemption under section 10A for the manufacture and production of software programs. Consequently, the assessee was also permitted to carry forward the business loss and the interest charged under sections 234B and 234C was upheld, with the Assessing Officer instructed to reassess the interest in line with the Tribunal's decision. en-us Thu, 29 Aug 2002 00:00:00 +0530 Wed, 09 Sep 2015 15:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173127 The Tribunal allowed the assessee's appeal in part, directing the Assessing Officer to grant exemption under section 10A for the manufacture and production of software programs. Consequently, the assessee was also permitted to carry forward the business loss and the interest charged under sections 234B and 234C was upheld, with the Assessing Officer instructed to reassess the interest in line with the Tribunal's decision. Case-Laws Income Tax Thu, 29 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173127