https://www.taxtmi.com/caselaws?id=198402 The Tribunal partly allowed the appeals, directing the AO to recompute and reconsider specific issues. The decisions were based on precedents and detailed analysis of relevant provisions and judicial interpretations. Key outcomes included setting aside the order to re-decide deduction under section 80HHC, computing market value of electricity at Rs. 4.9 per unit, dismissing deduction under section 80HHC due to provisions of section 80IA(9), allowing MAT credit before charging interest under section 234B, reducing disallowed expenses, and adding provision for deferred tax to book profit for MAT computation under section 115JB. en-us Fri, 13 Nov 2009 00:00:00 +0530 Tue, 30 Jan 2018 16:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198402 The Tribunal partly allowed the appeals, directing the AO to recompute and reconsider specific issues. The decisions were based on precedents and detailed analysis of relevant provisions and judicial interpretations. Key outcomes included setting aside the order to re-decide deduction under section 80HHC, computing market value of electricity at Rs. 4.9 per unit, dismissing deduction under section 80HHC due to provisions of section 80IA(9), allowing MAT credit before charging interest under section 234B, reducing disallowed expenses, and adding provision for deferred tax to book profit for MAT computation under section 115JB. Case-Laws Income Tax Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198402