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S. 115JA Doubtful debts debited to the P&L Account has to be added for book profit
Case Law Details
- Case Name
- Assistant Commissioner of Income-tax Vs Essar Steel Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1998-99 to 2000-01
- Courts
- ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘C’
Assistant Commissioner of Income-tax
V/s.
Essar Steel Ltd.
IT APPEAL NOS. 850A/2002 and 4214/A/2003
AND 3228 & 3229/m/2005
[ASSESSMENT YEARS 1998-99 TO 2000-01]
APRIL 4, 2012
ORDER
1. Since all these appeals pertain to same assessee they were heard together. We deem it convenient to pass a consolidated order.
ITA NO.850/A/2002 (A.Y. 1998-99):
2. This is an appeal by the revenue against the order dated 7/1/2002 of CIT(A) 1,Surat relating to assessment year 1998-99. Ground No.1 raised by the revenue reads as follows:
“(1) On the facts and circu...
