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In the result, the appeal of the Revenue is dismissed
Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHATHA NAUTIYAL (Judicial Member)
68,15,907/- under normal provisions and determining book profit of Rs 160,04,09,477/- u/s. 115JB. 2. On perusal of records, it is noticed that rectification order passed in the case of assessee company on 05/07/2017 wherein credit of DDT of Rs.9,53,58,500/- paid by the assessee was allowed against DDT demand payable