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Section 115J8 Section 14A6 Section 115V4 Section 364 Section 402 Section 143(3)2 Disallowance2 Addition to Income2

DCIT, CIRCLE- 13(1), NEW DELHI vs. JAGSON INTERNATIONAL LTD., NEW DELHI

ITA 6872/DEL/2018[2015-16]Status: DisposedITAT Delhi25 Nov 2022AY 2015-16

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Rajiv Saxena, Adv. &For Respondent: Sh. Rajesh Kumar, CIT DR

Section 115JSection 115VSection 143(3)Section 14ASection 36Section 40

115V-I of the Act, in view of section 115VO of the Act, same is liable to be excluded from the computation of book profit under section 115JB of the Act. Since, the decision of the ld. CIT(A) is inconsonance with the provisions of the Act, we decline to interfere with the order of the ld. CIT(A). Disallowance