C.I.T CENTRAL I vs. J. K. INDUSTRIES LTD.
ITA/268/2005HC Calcutta07 Feb 2023
Bench: : The Hon’Ble Justice T.S. Sivagnanam
Section 115JSection 260ASection 40A(9)Section 80H
disallowance of Rs.17,05,646/- ?
2
ii)
Whether on the facts and circumstances of the case ITAT erred in
law in upholding CIT(A)’s decision in directing the AO to deduct the
amount of Rs.20,45,07,768/- from the net profit to arrive at book
profit for the purpose of Section 115JA of the Income
