Bench: Shri A.T. Varkey & Shri Manish Borad
c) Capital receipts are liable to be excluded for the purpose of computation of book profit u/s 115” 12 Assessment Year: 2014-2015 & Assessment Year: 2014-2015 Greenply Industries Limited, Tinsukia 15. In case of ACIT -vs.- Shree Cement Ltd (ITA No. 614/JP/2010) order dated 09- 09-2011. (Refer Page No. 716-751 of Paper Book), the Coordinate Jaipur Bench