https://www.taxtmi.com/caselaws?id=284409 The Tribunal dismissed the revenue's appeal for the assessment year 2012-2013, upholding the CIT(A)'s decisions. It held that section 115JB did not apply to the assessee company based on previous judicial pronouncements. Additionally, the Tribunal upheld the deletion of the addition on broken period interest, citing consistency with earlier decisions in the assessee's own case and other judicial precedents. en-us Fri, 22 Dec 2017 00:00:00 +0530 Mon, 18 Nov 2019 08:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284409 The Tribunal dismissed the revenue's appeal for the assessment year 2012-2013, upholding the CIT(A)'s decisions. It held that section 115JB did not apply to the assessee company based on previous judicial pronouncements. Additionally, the Tribunal upheld the deletion of the addition on broken period interest, citing consistency with earlier decisions in the assessee's own case and other judicial precedents. Case-Laws Income Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284409