https://www.taxtmi.com/caselaws?id=327498 The Tribunal partly allowed the assessee's appeal for statistical purposes, dismissing the Revenue's appeal. Detailed analysis was provided for various issues including assessment under section 115JB, disallowance of deferred revenue expenses, applicability of sections 234B and 234C, payment to WBIDC, disallowance under section 14A, revaluation of sundry creditors, freight expenses, change in accounting method, acceptance of revised return, and addition in book profit computation. The Tribunal's decisions were based on relevant legal provisions and judicial precedents, ensuring a comprehensive and reasoned outcome. en-us Wed, 13 Apr 2016 00:00:00 +0530 Wed, 11 May 2016 23:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327498 The Tribunal partly allowed the assessee's appeal for statistical purposes, dismissing the Revenue's appeal. Detailed analysis was provided for various issues including assessment under section 115JB, disallowance of deferred revenue expenses, applicability of sections 234B and 234C, payment to WBIDC, disallowance under section 14A, revaluation of sundry creditors, freight expenses, change in accounting method, acceptance of revised return, and addition in book profit computation. The Tribunal's decisions were based on relevant legal provisions and judicial precedents, ensuring a comprehensive and reasoned outcome. Case-Laws Income Tax Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327498