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Provision for gratuity liability cannot be added back in computation of book profit u/s. 115JB
Case Law Details
- Case Name
- Deputy Commissioner of Income-tax Vs Inox Leisure Ltd. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Deputy Commissioner of Income-tax
Versus
Inox Leisure Ltd.
TAX APPEAL NOs. 167 to 169 OF 2012
JANUARY 8, 2013
JUDGMENT
Akil Kureshi, J.
These appeals arise out of the common background. They have been heard together and would be disposed of by this common judgement.
2. Facts being identical, we may notice those as stated in Tax Appeal No. 167 of 2012. For the assessment year 2003-04 revenue has challenged judgement of Income Tax Appellate Tribunal (‘the Tribunal’ for short) dated 09.09.2011. Following questions have been presented for our consideration:
“...
