https://www.taxtmi.com/caselaws?id=183436 The Tribunal partly allowed the appeal, directing the Assessing Officer to recompute the deduction under section 80HHC and the book profits under section 115JA. The issue of timely filing of the return for the levy of interest under section 234A was to be verified. However, the levy of interest under section 234B was upheld. en-us Thu, 29 Aug 2002 00:00:00 +0530 Thu, 09 Jun 2016 14:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183436 The Tribunal partly allowed the appeal, directing the Assessing Officer to recompute the deduction under section 80HHC and the book profits under section 115JA. The issue of timely filing of the return for the levy of interest under section 234A was to be verified. However, the levy of interest under section 234B was upheld. Case-Laws Income Tax Thu, 29 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183436