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Case Law Details

Case Name : CIT Vs M/s SRF Ltd (Delhi High Court)
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CIT Vs M/s SRF Ltd (Delhi High Court) -Whether while computing the dis allowance u/s 37(3), each trip of the employee will be considered separately and no set off will be allowed for the amount of deficit in the next trip by the same employee in the same year- Whether while computing book profits u/s 115J, the difference in the amount of depreciation on the revalued amount or the original cost is to be added back and the amount of revaluation reserve should be either credited in the profit and loss account or should be excluded from the deprecia

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