Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 186 - HC - Income TaxMAT Computation - Appeal deserves admission on the following two substantial questions of law: (i) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT was justified in deleting adjustment of ₹ 1,48,32,122/made in book profit u/s.115JB of the IT Act, 1961? (ii) Whether on the facts and in the circumstances of the case the Hon'ble Tribunal was right in its interpretation of the subclause (f) of Explanation 1 of Section 115JB wherein it has held that the provisions of Section 14AA cannot be imported into Section 115JB while computing book profits?
|