https://www.taxtmi.com/caselaws?id=179674 The Tribunal upheld the deletion of disallowance of pre-operative interest expenses, excluded such expenses while computing book profit under section 115JB, and partly allowed the appeal regarding the deletion of interest charged under sections 234B and 234C. The Tribunal relied on previous decisions and court rulings to support its conclusions, ultimately affirming the CIT(A)'s decisions on the first two issues and modifying the decision on the third issue. en-us Wed, 31 Mar 2010 00:00:00 +0530 Mon, 07 Mar 2016 18:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179674 The Tribunal upheld the deletion of disallowance of pre-operative interest expenses, excluded such expenses while computing book profit under section 115JB, and partly allowed the appeal regarding the deletion of interest charged under sections 234B and 234C. The Tribunal relied on previous decisions and court rulings to support its conclusions, ultimately affirming the CIT(A)'s decisions on the first two issues and modifying the decision on the third issue. Case-Laws Income Tax Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179674