https://www.taxtmi.com/caselaws?id=272548 The Tribunal partially allowed the assessee's appeals and dismissed the Revenue's appeal. The decisions were based on established legal principles and higher court rulings, resulting in a balanced judgment. The Tribunal upheld the CIT(A)'s decision on various issues, including the inclusion of tax in transfer price for deduction under section 80-IA, allocation of common expenditure to the power undertaking, and computation of eligible profits for section 80HHC. The Tribunal also remitted the issue of interest received for section 80HHC back to the AO for further examination. en-us Wed, 24 Aug 2016 00:00:00 +0530 Tue, 08 May 2018 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272548 The Tribunal partially allowed the assessee's appeals and dismissed the Revenue's appeal. The decisions were based on established legal principles and higher court rulings, resulting in a balanced judgment. The Tribunal upheld the CIT(A)'s decision on various issues, including the inclusion of tax in transfer price for deduction under section 80-IA, allocation of common expenditure to the power undertaking, and computation of eligible profits for section 80HHC. The Tribunal also remitted the issue of interest received for section 80HHC back to the AO for further examination. Case-Laws Income Tax Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272548