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S.115JB Provision for doubtful debt to be added to Book Profit for MAT Calculation
Case Law Details
- Case Name
- Eastern India Powertech Ltd. Vs. Addl. CIT, Range 10 (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005- 06 To 2007- 08
- Courts
- All ITAT, ITAT Delhi
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ITAT DELHI BENCH ‘B’
Eastern India Power tech Ltd.
versus
Additional Commissioner of Income-tax
IT Appeal Nos. 4463 (Delhi) of 2009 & 192 & 4471 (Delhi) of 2010
[ASSESSMENT YEARS 2005-06 TO 2007-08]
NOVEMBER 9, 2012
ORDER
B.C. Meena, Accountant Member
These three appeals emanate from the three orders of CIT (A) dated 02.09.2009 for Assessment Year 2005-06, dated 03.11.2009 for Assessment Year 2006-07 and dated 10.08.2010 for Assessment Year 2007-08. Grounds of appeal are same except difference in figures of addition, hence, being decided by this common ord...
