https://www.taxtmi.com/caselaws?id=118044 The Tribunal ruled in favor of the appellant in a case concerning the determination of book profit under section 115JA for the assessment year 1997-98. The Tribunal set aside the CIT(A) order and accepted the appellant's claim regarding the depreciation amount, emphasizing adherence to the Companies Act provisions. Consequently, the Tribunal partially allowed the appeal, including the chargeability of interest under section 234B in favor of the appellant. en-us Mon, 24 May 2004 00:00:00 +0530 Thu, 28 Jun 2012 10:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118044 The Tribunal ruled in favor of the appellant in a case concerning the determination of book profit under section 115JA for the assessment year 1997-98. The Tribunal set aside the CIT(A) order and accepted the appellant's claim regarding the depreciation amount, emphasizing adherence to the Companies Act provisions. Consequently, the Tribunal partially allowed the appeal, including the chargeability of interest under section 234B in favor of the appellant. Case-Laws Income Tax Mon, 24 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118044