https://www.taxtmi.com/caselaws?id=371863 The Tribunal partly allowed the assessee's appeal, directing the AO to delete the addition related to warranty receipts, re-examine the grant-in-aid, include provisions written back in operating profit, and allow 50% of miscellaneous income for deduction under Section 80HHE. The Tribunal confirmed the levy of interest under Section 234D and upheld the deletion of lease rental additions. The revenue's appeal was dismissed. en-us Mon, 03 Dec 2018 00:00:00 +0530 Thu, 13 Dec 2018 14:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371863 The Tribunal partly allowed the assessee's appeal, directing the AO to delete the addition related to warranty receipts, re-examine the grant-in-aid, include provisions written back in operating profit, and allow 50% of miscellaneous income for deduction under Section 80HHE. The Tribunal confirmed the levy of interest under Section 234D and upheld the deletion of lease rental additions. The revenue's appeal was dismissed. Case-Laws Income Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371863