This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 14A disallowance cannot be added to net profit for computing book profits U/s. 115JB
Case Law Details
- Case Name
- Karnataka State Industrial And Infrastructure Development Corporation Ltd. Vs DCIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All High Courts, Karnataka High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Karnataka State Industrial And Infrastructure Development Corporation Ltd. Vs DCIT (Karnataka High Court)
This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment Year 2008-09. The appeal was admitted by a Bench of this Court on 05.12.2017 to consider the following substantial questions of law:
“(i) Whether the Tribunal is justified in law in not holding that the assessment order itself is bad in law and void ab initio when the n...
