https://www.taxtmi.com/caselaws?id=442597 The tribunal allowed the Assessee's appeal regarding the disallowance of prior period expenses, overstatement of loss, addition under Section 22, and disallowance under Section 40(a)(ia). The tribunal also upheld the deduction under Section 80IB(10) and dismissed the appeal on revaluation of land under Section 115JB. The general grounds raised did not require specific adjudication. Both Assessee and Revenue appeals were partly allowed, with the decision announced on 01-09-2023. en-us Fri, 01 Sep 2023 00:00:00 +0530 Tue, 05 Sep 2023 22:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442597 The tribunal allowed the Assessee's appeal regarding the disallowance of prior period expenses, overstatement of loss, addition under Section 22, and disallowance under Section 40(a)(ia). The tribunal also upheld the deduction under Section 80IB(10) and dismissed the appeal on revaluation of land under Section 115JB. The general grounds raised did not require specific adjudication. Both Assessee and Revenue appeals were partly allowed, with the decision announced on 01-09-2023. Case-Laws Income Tax Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442597