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2003 (3) TMI 10 - MADHYA PRADESH HIGH COURT
"(i) Whether, the Tribunal was right in law to direct the Assessing Officer to allow deduction under section 158BB in respect of the book profit though no return of income has been filed under section 139(1)/139(4) of the Income-tax Act, 1961? (ii) Whether the Tribunal was right in law in holding that disallowance under section 40A(3) was not called for once net profit rate has been applied to compute the income?" - Both the questions are answered in favour of the assessee and against the Revenue.