Book Profit u/s 115JB of the Income Tax Act

Last updated: 02 July 2021
Quick Summary
This Income Tax Appellate Tribunal ruling concerns an appeal by the revenue against an order that partially allowed the assessee's appeal. The core issues involved the deletion of disallowances made by the Assessing Officer concerning bad debts, land acquisition expenses treated as revenue expenditure, and provisions written back. The Tribunal reviewed these decisions in the context of Section 115JB of the Income Tax Act.

Court :
ITAT Delhi

Brief :
This appeal is filed by the revenue/ ACIT, Circle-17(2), New Delhi against the order of the ld CIT(A)-6, Delhi dated 13.10.2017 for the Assessment Year 2011-12.

Citation :
ITA No. 102/Del/2018

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