https://www.taxtmi.com/caselaws?id=269603 The High Court ruled against the appellant-assessee in ITA No.49 of 2001, regarding the deduction under Section 80I after reducing the deduction under Section 32AB. However, in ITA No.187 of 2002, the court favored the assessee concerning income accrual for performance security. Similarly, in ITA No.200 of 2002, the court ruled in favor of the assessee on the computation of deduction under Section 32AB. Consequently, ITA Nos. 49 of 2001 and 200 of 2002 were dismissed, while ITA No.187 of 2002 was partly allowed. en-us Tue, 29 Sep 2015 00:00:00 +0530 Wed, 16 Dec 2015 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269603 The High Court ruled against the appellant-assessee in ITA No.49 of 2001, regarding the deduction under Section 80I after reducing the deduction under Section 32AB. However, in ITA No.187 of 2002, the court favored the assessee concerning income accrual for performance security. Similarly, in ITA No.200 of 2002, the court ruled in favor of the assessee on the computation of deduction under Section 32AB. Consequently, ITA Nos. 49 of 2001 and 200 of 2002 were dismissed, while ITA No.187 of 2002 was partly allowed. Case-Laws Income Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269603