Case Law Details
Case Name : Manali Petrochemical Ltd. Vs DCIT (ITAT Chennai)
Appeal Number : ITA No. 3203/Chny/2017
Date of Judgement/Order : 10/05/2023
Related Assessment Year : 2013-2014
Courts :
All ITAT ITAT Chennai
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Manali Petrochemical Ltd. Vs DCIT (ITAT Chennai)
ITAT Chennai held that additions made towards disallowance u/s. 14A r.w.r. 8D of the I.T. Rules, 1962 to book profit computed u/s. 115JB(2) of the Income Tax Act is unsustainable.
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