https://www.taxtmi.com/caselaws?id=422800 The tribunal partly allowed the appeal, favoring the assessee on grounds related to Section 80HHE computation, set-off of losses for Section 10A units, transfer pricing adjustments, and book profits under Section 115JB. However, it dismissed the grounds regarding provisions for liabilities under Section 115JB due to retrospective amendments. en-us Tue, 17 May 2022 00:00:00 +0530 Sun, 22 May 2022 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422800 The tribunal partly allowed the appeal, favoring the assessee on grounds related to Section 80HHE computation, set-off of losses for Section 10A units, transfer pricing adjustments, and book profits under Section 115JB. However, it dismissed the grounds regarding provisions for liabilities under Section 115JB due to retrospective amendments. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422800