https://www.taxtmi.com/caselaws?id=326633 In the case, the Tribunal allowed the appeal for the assessment year 2009-10, directing the Assessing Officer to exclude the Fringe Benefit Tax provision from the computation of book profit under section 115JB. However, for the assessment year 2011-12, the Tribunal upheld the disallowance of deduction under section 35(2AB) due to the absence of Form 3CL but remanded the issue of allowability of expenses under section 35 to the Assessing Officer for reconsideration. en-us Wed, 24 Feb 2016 00:00:00 +0530 Thu, 21 Apr 2016 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326633 In the case, the Tribunal allowed the appeal for the assessment year 2009-10, directing the Assessing Officer to exclude the Fringe Benefit Tax provision from the computation of book profit under section 115JB. However, for the assessment year 2011-12, the Tribunal upheld the disallowance of deduction under section 35(2AB) due to the absence of Form 3CL but remanded the issue of allowability of expenses under section 35 to the Assessing Officer for reconsideration. Case-Laws Income Tax Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326633