https://www.taxtmi.com/caselaws?id=359566 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeals. The Tribunal affirmed the CIT(A)'s decisions on various issues, including treating share application money as a capital receipt, excluding profits from SEZ units in book profit computation for MAT, including interest income and sundry credit balances in determining profits for Section 10A deduction, and considering unrealized export sale proceeds in export turnover for Section 10A deduction. The Tribunal provided directions for the correct computation of deductions and profits under relevant sections of the Income Tax Act. en-us Fri, 13 Apr 2018 00:00:00 +0530 Wed, 09 May 2018 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359566 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeals. The Tribunal affirmed the CIT(A)'s decisions on various issues, including treating share application money as a capital receipt, excluding profits from SEZ units in book profit computation for MAT, including interest income and sundry credit balances in determining profits for Section 10A deduction, and considering unrealized export sale proceeds in export turnover for Section 10A deduction. The Tribunal provided directions for the correct computation of deductions and profits under relevant sections of the Income Tax Act. Case-Laws Income Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359566