THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE
ITAT/71/2018HC Calcutta15 Nov 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 142Section 143Section 143(3)Section 147Section 260A
32A or clause (ii) of sub-section (1) of section 72 or section
73 or section 74 or sub-section (3) of section 74A.
(4) Every company to which this section applies, shall furnish a
report in the prescribed form from an accountant as defined in the
Explanation below sub-section (2) of section 288, certifying that the
book profit
