https://www.taxtmi.com/caselaws?id=181717 The High Court of Madras upheld the decision regarding the calculation of disallowance deduction under s. 80HHC in a case of MAT assessment based on the adjusted book profit under s. 115JB of the IT Act, 1961, following its previous ruling and established Supreme Court precedents. The Court dismissed the tax case appeals filed by the Revenue, citing consistency with its prior decision and reliance on Supreme Court precedents. en-us Wed, 02 Dec 2009 00:00:00 +0530 Fri, 22 Apr 2016 15:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181717 The High Court of Madras upheld the decision regarding the calculation of disallowance deduction under s. 80HHC in a case of MAT assessment based on the adjusted book profit under s. 115JB of the IT Act, 1961, following its previous ruling and established Supreme Court precedents. The Court dismissed the tax case appeals filed by the Revenue, citing consistency with its prior decision and reliance on Supreme Court precedents. Case-Laws Income Tax Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181717