THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

67,595/- but the assessing officer has not 10 considered it at all for computation of tax under Section 115JB of the Act, 1961. In other words, there is absolutely no whisper in the assessment order with regard to the tax liability of the respondent assessee under Section 115JB of the Act, 1961 on the admitted facts of the case

COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION