https://www.taxtmi.com/caselaws?id=346783 The Tribunal partly allowed the assessee's appeal, directing the Assessing Officer to follow the DRP's ruling and allow the deduction claimed under section 80IA. The Tribunal also instructed the Assessing Officer to verify differences between the original and revised returns for accurate income computation, reconsider pre-operative expenses, disallowance under section 14A, weighted deduction under section 35(2AB), and the claim for deduction under section 80IA for windmills. Transfer pricing adjustments were remitted for fresh consideration, and the computation of Minimum Alternative Tax (MAT) items was to be reviewed for compliance with legal provisions. en-us Mon, 24 Jul 2017 00:00:00 +0530 Wed, 23 Aug 2017 07:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346783 The Tribunal partly allowed the assessee's appeal, directing the Assessing Officer to follow the DRP's ruling and allow the deduction claimed under section 80IA. The Tribunal also instructed the Assessing Officer to verify differences between the original and revised returns for accurate income computation, reconsider pre-operative expenses, disallowance under section 14A, weighted deduction under section 35(2AB), and the claim for deduction under section 80IA for windmills. Transfer pricing adjustments were remitted for fresh consideration, and the computation of Minimum Alternative Tax (MAT) items was to be reviewed for compliance with legal provisions. Case-Laws Income Tax Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346783