https://www.taxtmi.com/caselaws?id=411881 The Tribunal partly allowed the appeal, directing the Assessing Officer to recompute the disallowance under Section 80IA(4) after verifying the interest received and any link between the interest paid and earned. Additionally, the AO was instructed to verify the depreciation debited in the profit and loss account for computing book profit under Section 115JB. en-us Fri, 27 Aug 2021 00:00:00 +0530 Mon, 06 Sep 2021 11:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411881 The Tribunal partly allowed the appeal, directing the Assessing Officer to recompute the disallowance under Section 80IA(4) after verifying the interest received and any link between the interest paid and earned. Additionally, the AO was instructed to verify the depreciation debited in the profit and loss account for computing book profit under Section 115JB. Case-Laws Income Tax Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411881