https://www.taxtmi.com/caselaws?id=327351 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions. The profits declared for AY 2008-09 were apportioned to earlier years, deduction under section 80IB allowed for those years, and re-computation of book profit under section 115JB confirmed. The Tribunal stressed fair determination and adherence to natural justice principles in tax assessments. en-us Wed, 23 Mar 2016 00:00:00 +0530 Mon, 09 May 2016 00:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327351 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions. The profits declared for AY 2008-09 were apportioned to earlier years, deduction under section 80IB allowed for those years, and re-computation of book profit under section 115JB confirmed. The Tribunal stressed fair determination and adherence to natural justice principles in tax assessments. Case-Laws Income Tax Wed, 23 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327351