https://www.taxtmi.com/caselaws?id=353091 The Tribunal overturned the Commissioner (Appeals) decision and directed not to reduce the deduction under section 10B of the Income Tax Act, 1961. The Tribunal held that the deduction should be claimed on an actual basis rather than turnover basis, considering the consistent practice followed by the appellant in maintaining separate accounts for eligible and non-eligible units. en-us Mon, 11 Dec 2017 00:00:00 +0530 Wed, 27 Dec 2017 10:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353091 The Tribunal overturned the Commissioner (Appeals) decision and directed not to reduce the deduction under section 10B of the Income Tax Act, 1961. The Tribunal held that the deduction should be claimed on an actual basis rather than turnover basis, considering the consistent practice followed by the appellant in maintaining separate accounts for eligible and non-eligible units. Case-Laws Income Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353091