https://www.taxtmi.com/caselaws?id=278855 The Tribunal allowed the appeals in part for statistical purposes. The disallowance of interest expense was set aside, directing reconsideration by the Ld. CIT(A) after concluding related proceedings. The computation of Book Profit u/s. 115JB was disposed of consequentially. Regarding the charging of interest under sections 234A, 234B, and 234C, the Tribunal directed the AO to recompute the interest liability in accordance with the law. As a result, all three appeals by the assessee were partially allowed for statistical purposes. en-us Thu, 05 Mar 2015 00:00:00 +0530 Sat, 23 Feb 2019 08:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278855 The Tribunal allowed the appeals in part for statistical purposes. The disallowance of interest expense was set aside, directing reconsideration by the Ld. CIT(A) after concluding related proceedings. The computation of Book Profit u/s. 115JB was disposed of consequentially. Regarding the charging of interest under sections 234A, 234B, and 234C, the Tribunal directed the AO to recompute the interest liability in accordance with the law. As a result, all three appeals by the assessee were partially allowed for statistical purposes. Case-Laws Income Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278855