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    <title>2012 (5) TMI 728 - ITAT MUMBAI</title>
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    <description>The Tribunal restored the issue of disallowance of interest and other operating expenses to the CIT(A) for fresh adjudication. It held that Section 115JA does not apply to the appellant, a banking company, resolving issues related to the provision for non-performing assets and the addition of exempt income while computing book profit. The appeal was partly allowed.</description>
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      <description>The Tribunal restored the issue of disallowance of interest and other operating expenses to the CIT(A) for fresh adjudication. It held that Section 115JA does not apply to the appellant, a banking company, resolving issues related to the provision for non-performing assets and the addition of exempt income while computing book profit. The appeal was partly allowed.</description>
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