Case Law Details
Case Name : CIT Vs B D Patel Quarry Works Private Limited (Gujarat High Court)
Appeal Number : Tax Appeal No. 621 of 2009
Date of Judgement/Order : 30/06/2011
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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CIT Vs B D Patel Quarry Works Private Limited (Gujrat High Court)- Appeal filed by the revenue would not be barred by the Board’s circular even if the assessee files a loss in the return on the ground of the tax effect being “Nil” or lower than the monetary limit fixed by the Board and, in such cases, the notional tax effect should be taken into account.
CIT Vs B D Patel Quarry Works Private Limited
High Court of Gujarat
Tax Appeal No. 621 of 2009
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