https://www.taxtmi.com/caselaws?id=270333 The appeal was partly allowed, with relief granted on the disallowance of amortization of lease rent and a reduction in the addition under Section 14A. However, the Tribunal upheld the decisions regarding the recalculation of book profit under Section 115JB and the disallowance of deduction under Section 80IA. The issue of charging interest under Sections 234B and 234C was considered consequential and not specifically addressed by the Tribunal. en-us Thu, 19 Nov 2015 00:00:00 +0530 Sat, 02 Jan 2016 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270333 The appeal was partly allowed, with relief granted on the disallowance of amortization of lease rent and a reduction in the addition under Section 14A. However, the Tribunal upheld the decisions regarding the recalculation of book profit under Section 115JB and the disallowance of deduction under Section 80IA. The issue of charging interest under Sections 234B and 234C was considered consequential and not specifically addressed by the Tribunal. Case-Laws Income Tax Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270333