https://www.taxtmi.com/caselaws?id=188569 The appeal was partly allowed, with issues 1 and 2 decided in favor of the assessee regarding the exclusion of income from scrap sale and processing charges for deduction under section 80 IB. Issues 3 and 4 were remitted back to the AO for fresh adjudication concerning the disallowance of interest related to capital assets and the addition under Rule 8D for the assessment year. The Tribunal directed the AO to provide a reasonable opportunity for the assessee to present evidence. en-us Fri, 06 Sep 2013 00:00:00 +0530 Tue, 13 Dec 2016 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188569 The appeal was partly allowed, with issues 1 and 2 decided in favor of the assessee regarding the exclusion of income from scrap sale and processing charges for deduction under section 80 IB. Issues 3 and 4 were remitted back to the AO for fresh adjudication concerning the disallowance of interest related to capital assets and the addition under Rule 8D for the assessment year. The Tribunal directed the AO to provide a reasonable opportunity for the assessee to present evidence. Case-Laws Income Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188569