Case Law Details
Case Name : DCIT Vs M/s Garware Polyester Ltd. (ITAT Mumbai)
Appeal Number : IT Appeal No. 5996/2013
Date of Judgement/Order : 14/08/2015
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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Brief of the case:
- The Assessing Officer does not have the power to tinker with such accounts prepared as per Schedule VI and certified by the Auditors except for the adjustments permissible by Explanation to Sec 115JB to arrive at book profits.
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