GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (4) TMI 714 - GUJARAT HIGH COURT

2016 (4) TMI 714 - GUJARAT HIGH COURT - TMI - MAT computation - whether Tribunal was justified not appreciating the undisputed fact that the unascertained liability cannot be excluded in the provision of gratuity for the computation of book profit under section 115JB? - Held that:- The controversy involved in the present case stands concluded by a decision of this court in the case of Deputy Commissioner of Income Tax v. Inox Leisure Limited, (2013 (2) TMI 353 - GUJARAT HIGH COURT ) in favour of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Tribunal") in ITA No.1824/Ahd/2010 for assessment year 2007- 08 by proposing the following question stated to be a substantial question of law :- "Whether Tribunal was justified on facts and in the circumstances of the case and in law in not appreciating the undisputed fact that the unascertained liability cannot be excluded in the provision of gratuity for the computation of book profit under section 115JB of ₹ 401.16 lacs in the A.Y. 2007-08?" 2. Mr. Ketan Parikh, learned .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version