Case Law Details
Case Name : CIT Vs DLF Power Ltd. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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RELEVANT PARAGRAPH
7. The second ground for passing provisional order by the CIT under Section 263 of the Act relates to the provision for doubtful debts. As per the CIT, the provision for doubtful debts at Rs.818.03 lacs debited in the Profit and Loss account was not added back for calculating book profit under Section 115JB of the Act, which resulted into underassessment of income to that extent. In forming this opinion, the CIT has governed itself by the judg
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