DCIT, CIRCLE-1, PATNA vs. M/S ALKEM LABORATORIES LTD, PATNA
In the result, the appeal of the revenue is dismissed
ITA 219/PAT/2018[2010-11]Status: DisposedITAT Patna29 Sept 2022AY 2010-11
Section 115Section 115JSection 143(3)Section 147Section 148Section 14ASection 154Section 250(6)Section 35
115 JB of the Income tax Act, 1961. 3. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in granting relief to the assessee on account of adjustment made to book profit on account inadmissible expenses 14A of the Income Tax Act, 1961 amounting to Rs.
44,21,294/- by the assessee
