https://www.taxtmi.com/caselaws?id=61901 The Tribunal concluded that the excess provision for depreciation should be deducted from the book profit for the purpose of section 115J. The order of the CIT(Appeals) was reversed, and the appeal by the assessee was partly allowed. The Assessing Officer was directed to revise the assessment accordingly, emphasizing the correct interpretation of provisions related to the deduction of excess depreciation in book profit calculations. en-us Tue, 23 Jun 1998 00:00:00 +0530 Sat, 15 Jan 2011 18:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61901 The Tribunal concluded that the excess provision for depreciation should be deducted from the book profit for the purpose of section 115J. The order of the CIT(Appeals) was reversed, and the appeal by the assessee was partly allowed. The Assessing Officer was directed to revise the assessment accordingly, emphasizing the correct interpretation of provisions related to the deduction of excess depreciation in book profit calculations. Case-Laws Income Tax Tue, 23 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61901