https://www.taxtmi.com/caselaws?id=59711 The Tribunal partially allowed the appeal for statistical purposes. It directed the AO to recompute the deduction under section 80HHC by considering the DEPB value and adjusting related costs. The Tribunal dismissed the penalty issue under section 271(1)(c) as premature. It remanded the matters concerning the levy of interest under sections 234C and 234D for fresh adjudication, instructing the AO to issue a detailed order on these points. en-us Thu, 27 Dec 2007 00:00:00 +0530 Wed, 24 Jan 2024 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59711 The Tribunal partially allowed the appeal for statistical purposes. It directed the AO to recompute the deduction under section 80HHC by considering the DEPB value and adjusting related costs. The Tribunal dismissed the penalty issue under section 271(1)(c) as premature. It remanded the matters concerning the levy of interest under sections 234C and 234D for fresh adjudication, instructing the AO to issue a detailed order on these points. Case-Laws Income Tax Thu, 27 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59711