2020 (9) TMI 248

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..... essing Officer has no power and jurisdiction to bring to tax the income which is includible under the book profit but not included under the book profit in the audited statement of accounts? - HELD THAT:- As revenue fairly submitted that the substantial questions of law which arise for consideration in this appeal have already been answered against the revenue by a Bench of this Court in 'SRI .....

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..... r Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been preferred by the revenue which was admitted by a Bench of this Court on 15.01.2013 to consider the following substantial questions of law: 1. Whether on the facts and in the circumstances of the case, the Tribunal is justified in law by holding that the capital profits on sale of lan .....

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