https://www.taxtmi.com/caselaws?id=285900 The appeal was partly allowed for statistical purposes, with the Tribunal directing the Assessing Officer to re-examine various issues, including the classification of interest income, disallowance of expenditure under Section 14A, deduction under Section 80IB on TUF subsidy, computation of disallowance under Section 14A for computing book profit under Section 115JB, levy of interest under Section 234B, and classification of TUF subsidy as a capital receipt. The Tribunal emphasized consistency with prior decisions and dismissed the Revenue's appeal. en-us Fri, 20 Feb 2015 00:00:00 +0530 Sun, 02 Feb 2020 08:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285900 The appeal was partly allowed for statistical purposes, with the Tribunal directing the Assessing Officer to re-examine various issues, including the classification of interest income, disallowance of expenditure under Section 14A, deduction under Section 80IB on TUF subsidy, computation of disallowance under Section 14A for computing book profit under Section 115JB, levy of interest under Section 234B, and classification of TUF subsidy as a capital receipt. The Tribunal emphasized consistency with prior decisions and dismissed the Revenue's appeal. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285900