2019 (9) TMI 452

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..... eated for unexpired risk is a reserve under Explanation 1(b) of Section 115JB of the Income Tax Act, 1961 and is a part of the book profit for the purpose of determining the Minimum Alternate Tax (MAT) ? (ii) Whether the proposed question with regard to amortization is a pure question of fact as we have observed in our judgment and order made today Principal Commissioner of Income Tax-2, Kolkat .....

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..... regard to amortization is a pure question of fact as we have observed in our judgment and order made today in ITAT 245 of 2017 (Principal Commissioner of Income Tax-2, Kolkata v. National Insurance Co. Ltd.) ? As the respondent is represented by learned counsel, issuance and service of notice of appeal are dispensed with. Let informal paper-books be filed by the advocate-on-rec .....

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