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Income Tax Officer Versus M/s Sunshield Chemicals Ltd.

MAT - computation of income u/s 115JB - unabsorbed depreciation and book loss furnished by the assessee for computation of Book Profit u/s 115JB - Held that - We have observed that the assessee company has raised additional claim before the A.O. during the assessment proceedings by filing a revised statement of unabsorbed depreciation and book loss for computing the book profit u/s 115JB of the Act in which the losses were different from the one which was claimed in the return of income filed wi....... + More

 

 

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Income Tax Officer Versus M/s Sunshield Chemicals Ltd.

 

 

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