https://www.taxtmi.com/caselaws?id=343978 The Tribunal partly allowed the appeals, upholding the FAA's decisions on disallowance under Section 14A, deduction under Section 80IA, and computation of book profit under Section 115JB. The issue of sale proceeds of Certified Emission Reduction (CER) was remanded to the AO for re-evaluation. Penalty proceedings were deemed premature and not adjudicated upon. en-us Fri, 02 Jun 2017 00:00:00 +0530 Tue, 06 Jun 2017 07:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343978 The Tribunal partly allowed the appeals, upholding the FAA's decisions on disallowance under Section 14A, deduction under Section 80IA, and computation of book profit under Section 115JB. The issue of sale proceeds of Certified Emission Reduction (CER) was remanded to the AO for re-evaluation. Penalty proceedings were deemed premature and not adjudicated upon. Case-Laws Income Tax Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343978