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2015 (10) TMI 2759 - ITAT AHMEDABADMAT - Adjustment of book profit u/s.115JB - estimated gratuity provision made on the basis of actuarial valuation, which is an unascertained liability - CIT-A deleted addition - Whether the provision for gratuity is ascertained liability or not for the purpose of computing the book profit u/s.115JB? - HELD THAT:- This issue was duly examined by the Coordinate Bench in the earlier years in the case of the assessee [2013 (1) TMI 135 - ITAT AHMEDABAD] wherein issue decided in favour of assessee. Therefore, taking a consistent view, we hereby dismiss this ground of Revenue’s appeal.
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