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2010 (9) TMI 1156 - ITAT AHMEDABAD
Extract:
.......D 1 (Ahd.) (SB). We are, therefore, of the view that interest charged under sections 234B & 234C is leviable, when book profit is computed under section 115JB of the Act. 11. In the result, the appeal filed by the Revenue as well as the Cross Objection filed by the assessee both are dismissed. The Order was pronounced in the Court on 03.09.2010