https://www.taxtmi.com/caselaws?id=332137 The Tribunal upheld the CIT(A)'s order, directing the AO to include various incomes in the profits of the business for computing the deduction under section 10B, except for the reversion of excess provisions. The AO was directed to verify if the original provision was allowed as a deduction in earlier assessment years and decide accordingly. The appeal by the Revenue was partly allowed for statistical purposes. en-us Fri, 29 Jul 2016 00:00:00 +0530 Sun, 11 Sep 2016 14:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332137 The Tribunal upheld the CIT(A)'s order, directing the AO to include various incomes in the profits of the business for computing the deduction under section 10B, except for the reversion of excess provisions. The AO was directed to verify if the original provision was allowed as a deduction in earlier assessment years and decide accordingly. The appeal by the Revenue was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332137