https://www.taxtmi.com/caselaws?id=272621 The Tribunal allowed the appeal, holding that income related to the SEZ unit should be excluded while computing book profit under section 115JB for the assessment year 2008-09. The decision was based on the precedent set in Genesys International Corporation Ltd., emphasizing the applicability of section 115JB(6) to SEZ units regardless of claiming deductions under section 10A. The Tribunal overturned the lower authorities' orders and ruled in favor of the assessee on November 5, 2014. en-us Wed, 05 Nov 2014 00:00:00 +0530 Thu, 10 May 2018 05:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272621 The Tribunal allowed the appeal, holding that income related to the SEZ unit should be excluded while computing book profit under section 115JB for the assessment year 2008-09. The decision was based on the precedent set in Genesys International Corporation Ltd., emphasizing the applicability of section 115JB(6) to SEZ units regardless of claiming deductions under section 10A. The Tribunal overturned the lower authorities' orders and ruled in favor of the assessee on November 5, 2014. Case-Laws Income Tax Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272621