Case Law Details
Case Name : Bank of Bahrain & Kuwait B.S.C. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA Nos. 392 to 394/Mum/2024
Date of Judgement/Order : 27/08/2024
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Mumbai
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Bank of Bahrain & Kuwait B.S.C. Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that when the reserve/provisions created in the year where the assessee has increased the book profit u/s. 115JB of the Act, the assessee is entitled to reduce the amount withdrawn from such reserve if the same is credited to the P & L account in that year.
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