https://www.taxtmi.com/caselaws?id=205107 The court partly allowed the appeal, affirming the applicability of advance tax provisions to book profit under Section 115JB. However, it ruled against the Revenue on the issues of interest under Sections 234B and 234C, concluding that the appellant was not liable for interest due to the retrospective amendment. The Tribunal's order was set aside in part, and no costs were ordered. en-us Fri, 17 Jun 2011 00:00:00 +0530 Thu, 04 Jun 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205107 The court partly allowed the appeal, affirming the applicability of advance tax provisions to book profit under Section 115JB. However, it ruled against the Revenue on the issues of interest under Sections 234B and 234C, concluding that the appellant was not liable for interest due to the retrospective amendment. The Tribunal's order was set aside in part, and no costs were ordered. Case-Laws Income Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205107