https://www.taxtmi.com/caselaws?id=275751 The Tribunal upheld the decision of Ld. CIT (A) to allow the assessee's claim for computation of book profit u/s. 115JB and deduction u/s. 80HHC without requiring a revised return, as the claims were genuine and aligned with relevant judgments such as in the case of Ajanta Pharma Ltd. The Tribunal emphasized the authority of Appellate Authorities to consider and decide on such claims, leading to the dismissal of the Revenue's appeal. en-us Thu, 30 Jun 2011 00:00:00 +0530 Mon, 15 Oct 2018 16:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275751 The Tribunal upheld the decision of Ld. CIT (A) to allow the assessee's claim for computation of book profit u/s. 115JB and deduction u/s. 80HHC without requiring a revised return, as the claims were genuine and aligned with relevant judgments such as in the case of Ajanta Pharma Ltd. The Tribunal emphasized the authority of Appellate Authorities to consider and decide on such claims, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275751