https://www.taxtmi.com/caselaws?id=189381 The judgment addressed various legal issues raised by the revenue in the appeal, including the computation of deductions under sections 80HHC and 80IA, treatment of insurance receipts, netting off interest receipts, and allowance of deductions on delayed payments and insurance claims. The Tribunal's decision to compute deduction u/s 80HHC for each unit was upheld, and the matter was remanded for fresh consideration. The issue of reducing deduction u/s 80IA from business profits for computing deduction u/s 80HHC was also remanded. The decisions regarding insurance receipts, netting off interest receipts, and deductions on delayed payments and insurance claims were upheld based on relevant case law. en-us Mon, 24 Sep 2012 00:00:00 +0530 Sat, 07 Jan 2017 10:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189381 The judgment addressed various legal issues raised by the revenue in the appeal, including the computation of deductions under sections 80HHC and 80IA, treatment of insurance receipts, netting off interest receipts, and allowance of deductions on delayed payments and insurance claims. The Tribunal's decision to compute deduction u/s 80HHC for each unit was upheld, and the matter was remanded for fresh consideration. The issue of reducing deduction u/s 80IA from business profits for computing deduction u/s 80HHC was also remanded. The decisions regarding insurance receipts, netting off interest receipts, and deductions on delayed payments and insurance claims were upheld based on relevant case law. Case-Laws Income Tax Mon, 24 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189381