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The Pr. Commissioner of Income Tax Versus M/s. J.K. Synthetics Ltd.

2016 (12) TMI 55 - SUPREME COURT

Permission to enhance the depreciation by revaluation of the assets upwards - Held that:- We do not find any merit in th .....

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IGH COURT] Assessing Officer could not go behind the net profit shown in the profit and loss account except to the exten .....

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not empower the Assessing Officer to embark upon a fresh inquiry in regard to the entries made in the books of account o .....

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