https://www.taxtmi.com/caselaws?id=59507 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decisions on all three issues raised in the case. The first issue involved the exclusion of the claim under s. 80HHC of the IT Act for working out book profit under s. 115JB. The second issue concerned the allowance of deduction under s. 43B with respect to employee contributions within the grace period. The final issue addressed the deletion of interest charged under s. 234B on Minimum Alternate Tax (MAT) under s. 115JB. The Tribunal upheld the CIT(A)'s decisions, rejecting the Revenue's contentions in each instance. en-us Mon, 09 Nov 2009 00:00:00 +0530 Sat, 02 Sep 2023 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59507 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decisions on all three issues raised in the case. The first issue involved the exclusion of the claim under s. 80HHC of the IT Act for working out book profit under s. 115JB. The second issue concerned the allowance of deduction under s. 43B with respect to employee contributions within the grace period. The final issue addressed the deletion of interest charged under s. 234B on Minimum Alternate Tax (MAT) under s. 115JB. The Tribunal upheld the CIT(A)'s decisions, rejecting the Revenue's contentions in each instance. Case-Laws Income Tax Mon, 09 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59507