2021 (7) TMI 1394

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..... and balance sheet as per Part II and III of Schedule VI of the Companies Act, hence the provisions of Section 115JB cannot be invoked in the instant case - HELD THAT:- When the matter was taken up today, the learned senior counsel for the assessee submitted that the aforesaid substantial question of law involved in this appeal has already been answered in favour of the assessee for the previous as .....

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..... 17 passed by the Income Tax Appellate Tribunal. The subject matter of the appeal pertains to the Assessment year 2010- 2011. The appeal was admitted by a bench of this Court on the following substantial question of law: Whether on the facts and circumstances of the case, the Tribunal is right in law in holding that the assessee is governed by the different Acts and Rules and is not required t .....

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