DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. FIXIT PVT. LTD., CHENNAI
In the result, the appeal filed by the Revenue is allowed
ITA 2833/CHNY/2017[2001-02]Status: DisposedITAT Chennai26 Jun 2018AY 2001-02
Bench: Shri N.R.S. Ganesan & Shri Abraham P.George
For Appellant: NoneFor Respondent: Mr.N.Gopikrishna, JCIT
Section 10Section 115J
capital reserve and securities premium reserve) on the convergence date but not including the following:—
(A) amount or aggregate of the amounts adjusted in the other comprehensive income on the convergence date which shall be subsequently re-classified to the profit or loss;
(B) revaluation surplus for assets in accordance with the Indian Accounting Standards 16 and Indian Accounting Standards
