Case Law Details
Case Name : PCIT Vs Balmer Lawrie And Company Limited (Calcutta High Court)
Related Assessment Year : 2012-13
Courts :
All High Courts Calcutta High Court
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PCIT Vs Balmer Lawrie And Company Limited (Calcutta High Court)
The Division bench of Calcutta High Court in this case was considering department’s appeal whether any substantial question of law arose when the assessee had claimed Rs 4.08 crore as prior period expenditure on account of same having crystallised during the year though it related to earlier years and also claimed diminution in the value of investment amounting to Rs 11.82 crores u/s 115JB of the Act on account of investment in a company which
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