https://www.taxtmi.com/caselaws?id=346179 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s decision to grant interest on unpaid interest under section 244A, dismissing the Revenue's appeal on this issue. However, it allowed the Revenue's appeal regarding the inclusion of provisions for diminution in value of investments and non-performing assets in the book profits computation under section 115JB, following the Calcutta High Court's dismissal of the writ petition challenging the retrospective amendment. en-us Fri, 02 Jun 2017 00:00:00 +0530 Mon, 24 Jun 2019 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346179 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s decision to grant interest on unpaid interest under section 244A, dismissing the Revenue's appeal on this issue. However, it allowed the Revenue's appeal regarding the inclusion of provisions for diminution in value of investments and non-performing assets in the book profits computation under section 115JB, following the Calcutta High Court's dismissal of the writ petition challenging the retrospective amendment. Case-Laws Income Tax Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346179