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2009 (7) TMI 852 - HC - Income TaxAddition - Excess depreciation claimed from the book profits u/s 115JB - Hence, the issue raised based on the Explanation (iia) to section 115JB is concerned, the same will have no application inasmuch as the insertion of the said provision itself was by way of an amendment, which was introduced by the Finance Act, 2006 with effect from April 1, 2007, while we are concerned with the previous year corresponding to the assessment year 2002-03, with reference to which the said amended provision will have no application - Therefore, do not find any scope to entertain this appeal on the substantial questions raised by the Revenue.
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