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    <title>2010 (9) TMI 1253 - ITAT MUMBAI</title>
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    <description>The appeal filed by the assessee was partly allowed. The Tribunal ruled in favor of the assessee regarding the indexation benefit and the levy of interest under sections 234A, 234B, and 234C. However, the claims related to brokerage capitalization were dismissed. The issues of interest expense and book profit calculation under section 115JB were restored to the CIT(A) for fresh adjudication.</description>
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      <title>2010 (9) TMI 1253 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=280477</link>
      <description>The appeal filed by the assessee was partly allowed. The Tribunal ruled in favor of the assessee regarding the indexation benefit and the levy of interest under sections 234A, 234B, and 234C. However, the claims related to brokerage capitalization were dismissed. The issues of interest expense and book profit calculation under section 115JB were restored to the CIT(A) for fresh adjudication.</description>
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