https://www.taxtmi.com/caselaws?id=362200 The Tribunal upheld the First Appellate Authority's decisions, allowing deductions under section 10B for interest income, exchange loss, and hedging gain, excluding income related to the SEZ unit for Minimum Alternate Tax (MAT) purposes under section 115JB, and permitting deductions for employee contributions to PF and ESCI paid before the income filing due date. The Tribunal dismissed the Assessing Officer's appeal, affirming the FAA's rulings on tax provisions and deductions. en-us Fri, 05 Jan 2018 00:00:00 +0530 Wed, 20 Jun 2018 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362200 The Tribunal upheld the First Appellate Authority's decisions, allowing deductions under section 10B for interest income, exchange loss, and hedging gain, excluding income related to the SEZ unit for Minimum Alternate Tax (MAT) purposes under section 115JB, and permitting deductions for employee contributions to PF and ESCI paid before the income filing due date. The Tribunal dismissed the Assessing Officer's appeal, affirming the FAA's rulings on tax provisions and deductions. Case-Laws Income Tax Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362200