https://www.taxtmi.com/caselaws?id=423002 The Tribunal ruled in favor of the assessee, holding that income related to SEZ/STPI units should be excluded while computing book profits under Section 115JB for the assessment year 2005-06. The High Court remanded the issues for reconsideration, finding misinterpretation of statutory provisions by the Tribunal. Ultimately, the appeal was allowed, and the questions of law were resolved in favor of the assessee. en-us Mon, 04 Apr 2022 00:00:00 +0530 Thu, 26 May 2022 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423002 The Tribunal ruled in favor of the assessee, holding that income related to SEZ/STPI units should be excluded while computing book profits under Section 115JB for the assessment year 2005-06. The High Court remanded the issues for reconsideration, finding misinterpretation of statutory provisions by the Tribunal. Ultimately, the appeal was allowed, and the questions of law were resolved in favor of the assessee. Case-Laws Income Tax Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423002