https://www.taxtmi.com/caselaws?id=274255 The assessee's appeal was partly allowed as the Tribunal directed the exclusion of net interest income for deduction under section 80IB, included amounts written back for deduction, allowed trading profit for deduction, and granted depreciation and expense relief. Additionally, the surplus on share sales was classified as capital gains. The revenue's appeal challenging the deduction for Thapoda Unit's business income was dismissed, affirming the eligibility for deduction under section 80IB. en-us Fri, 19 Oct 2012 00:00:00 +0530 Fri, 03 Aug 2018 14:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274255 The assessee's appeal was partly allowed as the Tribunal directed the exclusion of net interest income for deduction under section 80IB, included amounts written back for deduction, allowed trading profit for deduction, and granted depreciation and expense relief. Additionally, the surplus on share sales was classified as capital gains. The revenue's appeal challenging the deduction for Thapoda Unit's business income was dismissed, affirming the eligibility for deduction under section 80IB. Case-Laws Income Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274255