SUPREME TRACTORS PRIVATE LIMITED,HARYANA BHAWAN vs. DCIT, KATNI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 51/JAB/2025[2016-17]Status: DisposedITAT Jabalpur27 Feb 2026AY 2016-17
Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2016-17 Supreme Tractors Pvt Ltd V. Dcit Katni, Madhya Pradesh 483501. Katni, Madhya Pradesh- 483501. Pan:Aajcs4013M (Appellant) (Respondent) Appellant By: Shri Sahil Gupta, Advocate Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 12 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R
For Appellant: Shri Sahil Gupta, AdvocateFor Respondent: Shri N. M. Prasad, Sr. DR-1
Section 115JSection 234C
282
The tax payable under normal rates amounted to ₹2,81,456 (Rupees Two
Lakh Eighty One Thousand Four Hundred Fifty Six).
2. That the book profit during the year under section 115JB was 81,33,535 (Rupees Eighty-One Lakh Thirty-Three Thousand Five Hundred
Thirty-Five only), and the tax payable at 18.5% of book profits along with
