Addition made towards “provision for lease equalization charges” ...

Case Laws Income Tax

October 5, 2015

Addition made towards “provision for lease equalization charges” while computing the book profit of the assessee for the purpose of determining tax U/s.115JB - the “Book Profit” computed as per the provisions of the Companies Act and in compliance with the Accounting Standards - However, AO and CIT(A) did not record such facts - matter remanded back for verification. - AT

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Addition made towards “provision for lease equalization charges” ...

Case Laws Income Tax

October 5, 2015

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