SUPREME TRACTORS PRIVATE LIMITED,HARYANA BHAWAN vs. DCIT, KATNI

In the result, the appeal of the assessee is allowed for statistical purposes

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

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 a 3% cess amounted to ₹15,49,845 (Rupees Fifteen Lakh Forty-Nine Thousand Eight Hundred Forty-Five only). 3. That the capital gain