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Case Law Details

Case Name : Tega Industries Limited Vs DCIT (ITAT Kolkata)
Related Assessment Year : 2014-2015
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Tega Industries Limited Vs DCIT (ITAT Kolkata)

Assessee has contended that disallowance under section 14A ought not to have been considered for computing the book profit under section 115JB of the Act, we find merit in the assessee’s contention. Special Bench of Delhi Tribunal in the case of ACIT –vs.- Vireet Investment Pvt. Limited (165 ITD 27) as well as the judgment of the Hon’ble Karnataka High Court in the case of Please become a Premium member. If you are already a Premium member, login here to access the full content.

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