2008 (1) TMI 561

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ered by 1. DEEPAK VERMA J. - Heard Sri M.V. Seshachala, learned counsel appearing for the appellants and Sri K. Venugopalaraju, learned counsel appearing for the respondent. 2. This appeal under section 260A of the Income-tax Act, 1961 (hereinafter shall be referred to in short as "the Act"), has been preferred by the Revenue against the order of the Income-tax Appellate Tribunal dated January 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eing the provision for bad and doubtful debts while computing the book profit under section 115JB of the Act. Further appeal was preferred by the Revenue against the said appellate order to the Income-tax Appellate Tribunal which also proceeded to dismiss the appeal of the Revenue. Hence, this further appeal under section 260A of the Act 5. After having heard the learned counsel for the parties .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X