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Case Law Details

Case Name : ATC Global Logistics Pvt. Ltd. Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2016-17
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ATC Global Logistics Pvt. Ltd. Vs ACIT (ITAT Mumbai)

In a pivotal ruling, the Income Tax Appellate Tribunal (ITAT) Mumbai bench delivered a judgment concerning ATC Global Logistics Pvt. Ltd. Vs Assistant Commissioner of Income Tax (ACIT) for the Assessment Year 2016-17. The case revolved around two principal issues: the disallowance made under Section 14A of the Income Tax Act in relation to Rule 8D and the addition of depreciation to the book profit under Section 115JB.

Disallowance unde

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