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Case Law Details

Case Name : Singareni Collieries Company Ltd Vs ACIT (ITAT Hyderabad)
Related Assessment Year : 2000- 01
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Singareni Collieries Company Ltd Vs ACIT (ITAT Hyderabad) – Whether book profits is to be computed with reference to each assessment year – Whether profits earned during the period of sickness and available for setting off under normal provisions of Income Tax are to be excluded from the ambit of book profit of non-sick years. – Assessee’s appeal dismissed. The ITAT held on various issues as under

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