https://www.taxtmi.com/caselaws?id=285260 The Tribunal partly allowed the appeal, upholding the decision that the deduction under Section 80IB(10) is not allowable when computing book profit under Section 115JB. However, it directed the Assessing Officer to correctly apply interest under Section 234C based on the returned income. en-us Fri, 06 Jul 2018 00:00:00 +0530 Sun, 05 Jan 2020 09:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285260 The Tribunal partly allowed the appeal, upholding the decision that the deduction under Section 80IB(10) is not allowable when computing book profit under Section 115JB. However, it directed the Assessing Officer to correctly apply interest under Section 234C based on the returned income. Case-Laws Income Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285260