https://www.taxtmi.com/caselaws?id=336500 The Tribunal partly allowed the appeal by remitting the disallowance under Section 40(a)(ia) to the Assessing Officer for fresh adjudication, deleting the addition on account of a balance sheet difference, and directing the grant of exemption under Section 10AA for the assessed business income. Ground no.3 was dismissed as it was not pressed by the appellant. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 22 Dec 2016 16:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336500 The Tribunal partly allowed the appeal by remitting the disallowance under Section 40(a)(ia) to the Assessing Officer for fresh adjudication, deleting the addition on account of a balance sheet difference, and directing the grant of exemption under Section 10AA for the assessed business income. Ground no.3 was dismissed as it was not pressed by the appellant. Case-Laws Income Tax Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336500