https://www.taxtmi.com/caselaws?id=270285 The Tribunal upheld the exclusion of SEZ unit income while computing Book Profit under section 115JB of the IT Act, based on SEZ Act provisions and previous Tribunal decisions. The Department's appeal was dismissed, affirming that SEZ unit income should not be part of book profit calculation. en-us Fri, 30 Oct 2015 00:00:00 +0530 Sat, 02 Jan 2016 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270285 The Tribunal upheld the exclusion of SEZ unit income while computing Book Profit under section 115JB of the IT Act, based on SEZ Act provisions and previous Tribunal decisions. The Department's appeal was dismissed, affirming that SEZ unit income should not be part of book profit calculation. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270285