https://www.taxtmi.com/caselaws?id=426357 The Tribunal allowed the appeal regarding the disallowance under Section 80IB, emphasizing consistency with previous assessments and relevant case law. For the disallowance under Section 36(1)(iii), the Tribunal remanded the matter to the AO for recalculating the disallowance based on the average rate of interest, allowing the ground for statistical purposes. Both appeals were disposed of in light of these directions. en-us Tue, 02 Aug 2022 00:00:00 +0530 Tue, 16 Aug 2022 09:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426357 The Tribunal allowed the appeal regarding the disallowance under Section 80IB, emphasizing consistency with previous assessments and relevant case law. For the disallowance under Section 36(1)(iii), the Tribunal remanded the matter to the AO for recalculating the disallowance based on the average rate of interest, allowing the ground for statistical purposes. Both appeals were disposed of in light of these directions. Case-Laws Income Tax Tue, 02 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426357