Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1001 - AT - Income TaxAdjustment to be made u/s 14A for computation of book profit u/s 115JB of the Income Tax Act – Held that:- Following the decision of the Hon’ble Apex Court in the case of Apollo Tyres Ltd.vs. CIT reported at [2002 (5) TMI 5 - SUPREME Court], directed the Assessing Officer not to make any adjustment in respect of disallowance made u/s.14A of the I.T.Act while computing the book profit u/s.115JB of the I.T.Act – Decided in favor of Assessee.
|