https://www.taxtmi.com/caselaws?id=212928 The Tribunal upheld the CIT(A)'s decision, ruling that the reserve created on revaluation of assets should not be included in calculating book profits under Sec. 115JB of the Income Tax Act. The appeal by the revenue was dismissed. en-us Fri, 03 Feb 2012 00:00:00 +0530 Tue, 01 May 2012 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212928 The Tribunal upheld the CIT(A)'s decision, ruling that the reserve created on revaluation of assets should not be included in calculating book profits under Sec. 115JB of the Income Tax Act. The appeal by the revenue was dismissed. Case-Laws Income Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212928