https://www.taxtmi.com/caselaws?id=403322 The ITAT allowed the assessee's appeal on the disallowance of deduction under Section 80IB(10) and the proportionate disallowance under clause (f). It upheld the charging of interest under Section 234B but directed the AO to recompute the interest under Section 234C, allowing the appeal in part. The appeal was thus partly allowed. en-us Fri, 22 Jan 2021 00:00:00 +0530 Sat, 03 Apr 2021 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403322 The ITAT allowed the assessee's appeal on the disallowance of deduction under Section 80IB(10) and the proportionate disallowance under clause (f). It upheld the charging of interest under Section 234B but directed the AO to recompute the interest under Section 234C, allowing the appeal in part. The appeal was thus partly allowed. Case-Laws Income Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403322