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2021 (12) TMI 1081 - HC - Income TaxMAT computation u/s 115JB - Bad and doubtful debts inclusion to the book profits for computation of MAT liability u/s 115JB - Whether the ITAT has committed the gross error of law in not upholding the addition on account of the provision for doubtful debt made by the assessing officer to the book profit u/s. 115JB? - HELD THAT:- Judgment laid down by the Full Bench in case of Vodafone Essar Gujarat Limited [2017 (8) TMI 451 - GUJARAT HIGH COURT] relied upon by the ITAT in the impugned order, wherein the issue with regard to the bad and doubtful debts to the book profits for computation of MAT liability in the light of the Explanation (1) to section 115JB of the Act was considered. The issue having already been duly considered by the ITAT following the decision of the Full bench of this Court, the Court is of the opinion that the question proposed by the appellant in the present Appeal could not be said to be substantial question of law within the meaning of Section 260A of the said Act. It may be noted that the Appeal under Section 260A could be admitted only on the High Court being satisfied that the case involves a substantial question of law.
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