This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Sec. 115JB – Interest capitalised cannot be added to book profit
Case Law Details
- Case Name
- JCIT(OSD), Vs Shreyans Industries Ltd. (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- ITAT Chandigarh
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
IN THE ITAT CHANDIGARH BENCH ‘A’
JCIT(OSD),
v.
Shreyans Industries Ltd.
IT Appeal No. 1185 (Chd.) of 2011
[Assessment year 2008-09]
May 4, 2012
ORDER
Mehar Singh, Accountant Member
The present appeal filed by the Revenue is directed against the order dated 16.09.2011 passed by the ld. CIT(A) u/s 250 of the Income-tax Act, 1961 (in short ‘the Act’).
2. In this appeal, the Revenue has raised the following Grounds of Appeal:
“1. That the Ld. CIT(A) has erred in law in deleting the addition of Rs. 34,05,937/- made by the AO in the book profit ...





