https://www.taxtmi.com/caselaws?id=300983 The Tribunal allowed some deductions for the assessee, such as disallowing guarantee fees and disallowing certain deductions under sections 35(2AB) and 80-IC. The Tribunal also upheld deductions for garden expenses, ELTCP, and certain business incomes under section 80-IC. However, adjustments were made for interest on loans and entertainment expenses. The Tribunal dismissed the Revenue's appeals on various disallowances and adjustments, ultimately resulting in a partial allowance of the assessee's appeals. en-us Wed, 15 May 2019 00:00:00 +0530 Mon, 07 Mar 2022 08:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300983 The Tribunal allowed some deductions for the assessee, such as disallowing guarantee fees and disallowing certain deductions under sections 35(2AB) and 80-IC. The Tribunal also upheld deductions for garden expenses, ELTCP, and certain business incomes under section 80-IC. However, adjustments were made for interest on loans and entertainment expenses. The Tribunal dismissed the Revenue's appeals on various disallowances and adjustments, ultimately resulting in a partial allowance of the assessee's appeals. Case-Laws Income Tax Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300983