Sections 234B and 234C of the Income Tax Act, 1961
Last updated: 11 January 2011
Court :
SC
Brief :
A short question which arises for determination in this batch of cases is – whether interest under Section 234B can be charged on the tax calculated on book profits under Section 115JA? In other words, whether advance tax was at all payable on book profits under Section 115JA?
Citation :
Jt. C. I. T., Mumbai versus M/s Rolta India Ltd.
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
abhinav
Published in Income Tax
Views : 6309
Comments
Trending Online Classes
CAclubindia
