https://www.taxtmi.com/caselaws?id=419206 The appeal was allowed in favor of the assessee. The Tribunal directed the Assessing Officer to reconsider the deduction under Section 80JJAA and to exclude provisions for gratuity, leave encashment, and bonus from the book profits computation under Section 115JB. en-us Tue, 22 Feb 2022 00:00:00 +0530 Sat, 05 Mar 2022 07:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419206 The appeal was allowed in favor of the assessee. The Tribunal directed the Assessing Officer to reconsider the deduction under Section 80JJAA and to exclude provisions for gratuity, leave encashment, and bonus from the book profits computation under Section 115JB. Case-Laws Income Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419206