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2011 (4) TMI 1037 - GUJARAT HIGH COURTMAT - adjustment in book profit - Whether additional depreciation debited in the accounts for the earlier years because of change in the method of providing depreciation retrospectively - held that:- in view of the the case of Rubamin (P) Ltd. (2008 (7) TMI 325 - GUJARAT HIGH COURT), the Income Tax Appellate Tribunal was right in law in upholding the deletion of addition of ₹ 20,77,946/- made by the Assessing Officer to the book profit on account of additional depreciation debited in the books for the earlier years because of change in the method of providing depreciation retrospectively. Whether Tribunal was right in law in upholding the order of the CIT(A) directing not to charge interest u/s 234-B and 234-C of the Act since the total income was determined under section 115-J of the Act - in the case of Kwality Biscuits Ltd. (2006 (4) TMI 121 - SUPREME Court), the Income Tax Appellate Tribunal was right in law in upholding the order of the CIT(A) directing not to charge interest under section 234B and 234C of the Act since the total income was determined under section 115J of the Act - appeal is dismissed
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