https://www.taxtmi.com/caselaws?id=384156 The Tribunal upheld the CIT(A)'s decisions to delete additions under Section 14A, disallowances in computing book profit under Section 115JB for various provisions, disallowance for depreciation on land, and non-consideration of other income for deduction under Section 80IA. The Tribunal also reversed the addition of income-tax on perquisites in computing book profit under Section 115JB. The assessee's appeal was allowed, and the Revenue's appeal was dismissed, affirming the deletions and disallowances in favor of the assessee. en-us Fri, 26 Jul 2019 00:00:00 +0530 Wed, 19 Oct 2022 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384156 The Tribunal upheld the CIT(A)'s decisions to delete additions under Section 14A, disallowances in computing book profit under Section 115JB for various provisions, disallowance for depreciation on land, and non-consideration of other income for deduction under Section 80IA. The Tribunal also reversed the addition of income-tax on perquisites in computing book profit under Section 115JB. The assessee's appeal was allowed, and the Revenue's appeal was dismissed, affirming the deletions and disallowances in favor of the assessee. Case-Laws Income Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384156