https://www.taxtmi.com/caselaws?id=197225 The Tribunal upheld the CIT(A)'s decisions disallowing deductions under section 80IA for profits from the Godawari and Guthpa Lift Irrigation Schemes, warranty provision, and book profit computation under section 115JB. The disallowance for infrastructure facility developed for SSNNL was overturned, directing the Assessing Officer to allow the deduction. The inclusion of medical expenses as fringe benefits was upheld. However, the issue regarding commission to non-executive directors was remanded for further examination. The Revenue's appeal was dismissed, and the assessee's appeal was partly allowed. en-us Fri, 10 Oct 2014 00:00:00 +0530 Sat, 30 Dec 2017 18:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197225 The Tribunal upheld the CIT(A)'s decisions disallowing deductions under section 80IA for profits from the Godawari and Guthpa Lift Irrigation Schemes, warranty provision, and book profit computation under section 115JB. The disallowance for infrastructure facility developed for SSNNL was overturned, directing the Assessing Officer to allow the deduction. The inclusion of medical expenses as fringe benefits was upheld. However, the issue regarding commission to non-executive directors was remanded for further examination. The Revenue's appeal was dismissed, and the assessee's appeal was partly allowed. Case-Laws Income Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197225