https://www.taxtmi.com/caselaws?id=405739 The Tribunal dismissed the appeal, confirming the addition under section 41(1) and denying the deduction under section 10B on the enhanced business profit. The judgment emphasized the nature of the transaction and the applicability of relevant sections and case laws in reaching its decision. en-us Thu, 25 Mar 2021 00:00:00 +0530 Fri, 26 Mar 2021 08:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405739 The Tribunal dismissed the appeal, confirming the addition under section 41(1) and denying the deduction under section 10B on the enhanced business profit. The judgment emphasized the nature of the transaction and the applicability of relevant sections and case laws in reaching its decision. Case-Laws Income Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405739