Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2010 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 1180 - AT - Income TaxExtract: .......opinion, even under Explanation 1(b ) to section 115JB the disputed amount of ₹ 15,35,10,501 cannot be added back to the book profit. In view of the above, we are unable to uphold the Order of the lower authorities. Accordingly, the same is set aside and the entire addition is deleted. 23. In the result, appeal of the assessee stands allowed.
|